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[Cites 0, Cited by 0] [Section 132(1)] [Section 132] [Entire Act]

State of Telangana - Subsection

Section 132(1)(c) in Telangana Goods and Services Tax Act, 2017

(c)[ avails input tax credit using the invoice or bill referred to in clause (b) or fraudulendy avails input tax credit without any invoice or bill;] [Substituted by Act No.11 of 2020, dated 19.9.2020.]