TMI BlogEligibility and conditions for taking input tax credit. - Amount of ITC, even if communicated u/s 38,...Eligibility and conditions for taking input tax credit. - Amount of ITC, even if communicated u/s 38, shall not be available if the same is restricted - Section 16 of CGST Act, 2017 as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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