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GST - Highlights / Catch Notes

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Eligibility and conditions for taking input tax credit. - Amount ...


Eligibility for Input Tax Credit Under CGST Act Requires Compliance with Section 16 Conditions and Restrictions.

March 31, 2022

Act Rules     GST

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

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