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Amount of CENVAT credit carried forward in a return to be allowed as input tax credit

Section 167 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 167 - 167. A registered taxable person, other than a person opting to pay tax under s .....

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w in such manner as may be prescribed: PROVIDED that the registered taxable person shall not be allowed to take credit unless the said amount is admissible as input tax credit under this Act. (CGST Law) (1) A registered taxable person, other than a p .....

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ing the appointed day, furnished, by him under the earlier law, not later than ninety days after the said day, in such manner as may be prescribed: PROVIDED that the registered taxable person shall not be allowed to take credit unless the said amount .....

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