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Documentary requirements and conditions for claiming input tax credit

Rule 1 - Final Rules (Draft) - Input Tax Credit - Goods and Services Tax - Rule 1 - CHAPTER- Input Tax Credit 1. (1) The input tax credit shall be availed by a registered person, including the Input Service Distribut .....

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ions of clause (f) of sub-section (3) of section 31, subject to payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section 34; (d) a bill of entry or any similar document prescribed under .....

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