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Amended upto (Year) ⇨

CGST ACT, 2017
[Amended upto 2020]

CHAPTER XX - TRANSITIONAL PROVISIONS

TaxGPT

Summarize Section 140 by TaxGPT in

AA |

Section 140 - Transitional arrangements for input tax credit.

140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit 1[of eligible duties] carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law 7[within such time and] in such manner as

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References:

17 Notifications/Circulars on Section 140

    ↳ 17 documents on Section 140
    ↳ 2 documents on Section 140(1)
    ↳ 1 documents on Section 140(2)
    ↳ 1 documents on Section 140(3)
    ↳ 1 documents on Section 140(4)
    ↳ 1 documents on Section 140(5)
    ↳ 1 documents on Section 140(6)
    ↳ 1 documents on Section 140(8)
    ↳ 1 documents on Section 140(9)

219 case laws on Section 140

For non-transaction of cenvat credit or non-utilization therof in certain cases see Circular No. 33/07/2018-GST Central Tax dated 23 Feb, 2018

For recovery of arrears of wrongly aviled CENVAT credit under the existing law and inadmissibe transitional credit see Circular No. 58/32/2018-GST Central Tax dated 4 Sep, 2018

For clarification regarding section 140(1) of the CGST Act 2017 see Circular No. 87/06/2019-GST Central Tax dated 2 Jan, 2019

See

Section 3,

Section 10,

Section 136,

Rule 120A,

GST TRAN-1,

GST TRAN-2,

Rule 117,

Rule 44A,

15
Feb

Include expired due dates
Exclude expired due dates

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -

A) Fixed Sum Method OR

B) Self assessment basis subject to interest on short payment of taxes.

(Notification No.85/2020 - CT)

28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).