Deemed Credit: For stock as on 30th June 2017

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This topic contains 1 reply, has 2 voices, and was last updated by  Sudipto Dey 2 weeks ago.

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  • Sudipto Dey
    Moderator

    Whether it is mandatory to claim deemed credit on stocks held as on 30th June, 2017. Is it mandatory to furnish details of such stocks?

    Vikash Parakh
    Participant

    It is not mandatory to avail the benefit of deemed credit. A registered person may opt for availing such deemed credit or may not avail it.
    Details of inventories need to be furnished only if transitional credit is availed on the same.

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