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[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(1)(a) in The Central Goods and Services Tax Rules, 2017

(a)the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in Form GSTR-2 [and Form GSTR-3B] [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).] and shall not be credited to his electronic credit ledger;