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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Input Tax Credit - purchases made from the seller who had ...

Case Laws     GST

March 11, 2023

Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act - If the seller or preceding sellers have not deposited the tax either in cash or through utilization of input tax credit admissible in respect of the said supply, purchaser is not eligible to claim ITC on such supply. - AAR

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