Input Tax Credit (ITC) - If, the effective date of cancellation ...
VAT and Sales Tax
March 20, 2017
Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was valid on the date, when, the transaction took place, is an aspect, which attains criticality - The petitioner's/assesse's transaction cannot be impacted by subsequent cancellation of registration. - HC
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