Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?

Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?
Question 6
Bill
Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?
Ans. The registered person shall be entitled to the credit only upon receipt of the last lot or installment.
–
Statute, statutory provisions legislation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =