Claim of input tax credit and provisional acceptance thereof
Section 41
GST – States
RETURNS
Bihar Goods and Services Tax Act, 2017
41. Claim of input tax credit and provisional acceptance thereof.-
(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a provisional basis to his electronic credit ledger.
(2) Th
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