Section 140(5) in Telangana Goods and Services Tax Act, 2017
(5)A registered person shall be entitled to take, in his electronic credit ledger, credit of value added tax [and entry tax] in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the [existing law, within such time and in such manner as may be prescribed] [Substituted 'existing law' by Act No.11 of 2020, dated 19.9.2020.], subject to the condition that the invoice or any other taxpaying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day:Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days:Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this subsection.
