Section 8 – Draft-Bills-Reports – INPUT TAX CREDIT – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 8 – 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 input tax, as self-assessed, in his return and such amount shall be credit
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