Shanti Prime Publication Pvt. Ltd.
Interest— The CGST regime came into operation on and from 01.07.2017. In the light of CGST Regime coming into operation on and from 01.07.2017, dealers were entitled to get credits, which were available in their accounts or electronic ledger account can be transferred to the credit of the dealer under the CGST Regime. — Kwangjin India Authosystems Pvt. Ltd. vs. Assistant Commissioner, Office Of The Deputy Commissioner Of Gst & Central Excise. 15 TAXLOK.COM 46 (GUJ)