Section Section 10
of the Central Goods and Services Tax Act, shall be entitled to take, in his el
section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax and Entry Tax, if any, 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, not later than ninety days after the said day, in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely: where the said amount of credit is not admissible as input tax credit under this Act; Or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed day; Or (iii) where the said amount of credit relates to goods sold under such exemption notifications as are notified by the Government: Provided further that so much of the said credit as is attributable to any claim related to
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