Section 142(14)(iii) in Karnataka Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 142(14)] [Section 142] [Entire Act]

State of Karnataka - Subsection

Section 142(14)(iii) in Karnataka Goods and Services Tax Act, 2017

(iii)the invoices for such goods or capital goods had been issued not earlier than twelve months immediately preceding the appointed day; and (iv) the principal has either reversed or not availed of the input tax credit in respect of such,-

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State of Karnataka - Subsection

Section 142(14)(iii) in Karnataka Goods and Services Tax Act, 2017