Substitution of new section for section 41

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..... 1 106 . For section 41 of the Central Goods and Services Tax Act, the following section shall be substituted, namely: Availment of input tax credit 41. (1) Every register .....

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..... hereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes p .....

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