Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day...

Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier - Section 16 of CGST Act, 2017 amended .....

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