Goods and Services Tax – Started By: – MB N – Dated:- 16-5-2017 Last Replied Date:- 16-5-2017 – If Goods against an Invoice are received in lots or instalments ITC can be availed only upon receipt of last lot or instalments. What happens if the movement is not completed before the due date of furnishing the September Return or Annual Return. – Reply By KASTURI SETHI – The Reply = Credit should be taken only on physically receipt of goods i.e. installments. If movement is not complete by Septemb
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