Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability

Section 13 – Draft-Bills-Reports – INPUT TAX CREDIT – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 13 – 13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability (1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed in this behalf, be entitled to take credit of input tax, as self-assessed, in his return a

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