Transfer of input tax credit
Section 47
Bill
TRANSFER OF INPUT TAX CREDIT
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER-X
TRANSFER OF INPUT TAX CREDIT
47. Transfer of input tax credit
On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of section 44, the amount collected as CGST shall stand reduced by an amount equ
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