MCQOPTIONS
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| 1. |
Who among the following persons are allowed to carry forward credit under the CGST/ SGST law? |
| A. | COT dealers not required to take registration under GST law in view of minimum threshold turnover |
| B. | Regular dealers under the earlier law and opting for COT scheme under the GST law |
| C. | Regular dealers under the earlier law and NOT opting for COT scheme under GST law |
| D. | COT dealers under earlier law and continuing for COT scheme under GST law |
| Answer» D. COT dealers under earlier law and continuing for COT scheme under GST law | |