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[Cites 0, Cited by 0] [Section 40(1)] [Section 40] [Entire Act]

State of Punjab - Subsection

Section 40(1)(e) in Punjab Goods and Services Tax Rules, 2017

(e)the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.