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?
\nAns. The registered person shall be entitled to the credit only upon receipt of the last lot or installment.
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