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.

GST – 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 app

= = = = = = = =