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Eligibility and conditions for taking input tax credit.

Section 16 - Mizoram SGST - INPUT TAX CREDIT - Mizoram Goods and Services Tax Act, 2017 - Section 16 - CHAPTER V Input Tax Credit 16. - (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the man .....

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the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he i .....

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it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or durin .....

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lisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled .....

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the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax li .....

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