Input tax credit - time of supply vis-å-vis raising the tax ...
Input Tax Credit Available Only Upon Receipt of Goods; Timing of Supply and Tax Invoice Crucial for Access.
February 19, 2019
Case Laws GST AAR
Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
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