Allow manual filing of Tran-1 or Open GST Portal: HC

Maturu Panchakshari Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court)

The GST regime which came into effect from 01.07.2017 repealed a host of indirect taxes which were previously in force. Section 140 of SGST Act provides for transfer of the amount of Value Added Tax Credit carried forward under the APVAT Act, 2005 to the GST regime.

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