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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

Union of India - Subsection

Section 39(1)(a) in The Central Goods and Services Tax Rules, 2017

(a)the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules;