Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to “Bill-to-Ship-to” Services, Boosting Taxpayer Convenience.
Act-Rules
GST
Input tax credit (ITC) – Section 16 of the CGST ACT, 2017 as amended – “bill-to-ship-to” situations – the registered person is deemed to have received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of the said registered person – It is now proposed to provide this deeming fiction in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =