Imports and Input Tax Credit (ITC) - Input tax credit shall be ...
Circulars Customs
August 3, 2017
Imports and Input Tax Credit (ITC) - Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2
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