58. Statement of claim of Input Tax Credit in respect of goods purchased under Assam General Sales Tax Act, 1993 held in stock on the appointed day.—

Where, upon the commencement of the Act, a registered dealer wishes to claim a tax credit for opening stock held on the date of commencement of the Act under section 108, the dealer shall furnish the required statement in Form-77 to the jurisdictional Prescribed Authority and if the accounts of the dealer for the year preceding the appointed date are required to be audited under any statutory provision, then such stock statement shall be certified by a Chartered accountant.