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| 30. Statement for transitional input tax credit. | |
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30. Statement for transitional input tax credit. Where, upon the commencement of the Act, a registered dealer wishes to claim tax credit under section 14, he shall furnish the required statement in Form DVAT-18 and in case the tax credit claimed is in excess of one lakh rupees, the statement shall be accompanied by a certificate signed by an accountant.
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Amit R Gupta
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