Claim of input tax credit, provisional acceptance, matching, reversal and reclaim thereof
Section 8
Bill
INPUT TAX CREDIT
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
CHAPTER- VI
INPUT TAX CREDIT
8. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim thereof
(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
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