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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 - Goods and Services Tax - Section 167 - 167. A registered taxable person, other than a person opting to pay tax under section 9, shall be entitled to take, in his electronic credit ledger, .....

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xable 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 person opting to pay tax under section 9, shall be entitled to take, in .....

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ter 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 is admissible as input tax credit under this Act: PROVIDED FURTHER th .....

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