Section No. 140 - Transitional arrangements for input tax credit.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
33/07/2018 - GST 23.02.2018 |
Directions under Section 168 of the CGST Act regarding non-transition of CENAT Credit under section 140 of CGST Act or non-utilization thereof in certain cases. |
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58/32/2018 - GST 04.09.2018 |
Recovery of Arrears of Wrongly Availed CENVAT Credit under the Existing Law and Inadmissible Transitional Credit-Reg |
As amended Circular No. 88/07/2019-GST, dated 01.02.2019. |
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87/06/2019-GST, dated 02.01.2019 - GST 02.01.2019 |
Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017 |
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180/12/2022 - GST 09.09.2022 |
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Limited.
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182/14/2022 - GST 10.11.2022 |
Guidelines for verifying the Transitional Credit in the light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Limited SLP © No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
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