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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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