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[Cites 0, Cited by 1] [Section 16(2)] [Section 16] [Entire Act]

State of Uttar Pradesh - Subsection

Section 16(2)(c) in The U.P. Goods and Services Tax Act, 2017

(c)subject to the provisions of [section 41 or section 43-A] [Substituted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and