Section 42(1)(h) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

Union of India - Subsection

Section 42(1)(h) in The Central Goods and Services Tax Rules, 2017

(h)input tax credit left after attribution of input tax credit under clause [(h)] [Substituted '(g)' by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).] shall be called common credit, be denoted as 'C2' and calculated as -

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Union of India - Subsection

Section 42(1)(h) in The Central Goods and Services Tax Rules, 2017