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When shall a taxable person be not entitled to take input tax credit under sub-section (2) (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him?

Question 16 - Input Tax Credit - Goods and Services Tax - Question 16 - Q 16. Ans. As per section 16(4) of the MGL, he cannot avail ITC after the expiry of one year from the date of issue of tax invoi .....

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