Section 43(2)(b) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 43(2)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(2)(b) in The Central Goods and Services Tax Rules, 2017

(b)where aggregate of amounts of Te determined for each tax period under sub-rule (1) exceeds Tefinal, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project.

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Union of India - Subsection

Section 43(2)(b) in The Central Goods and Services Tax Rules, 2017