Claim of input tax credit and provisional acceptance thereof
Section 28
Bill
RETURNS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
28. Claim of input tax credit and provisional acceptance thereof
Every 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 credited, on a provisional basis, to his electronic credit
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