Claim of input tax credit and provisional acceptance thereof
Section 36
Bill
RETURNS
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
36. Claim of input tax credit and provisional acceptance thereof
\n (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 credited, on a p<\/p>\n
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