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[Cites 0, Cited by 0] [Section 117(4)] [Section 117] [Entire Act]

State of Himachal Pradesh - Subsection

Section 117(4)(iv) in Himachal Pradesh Goods and Services Tax Rules, 2017

(iv)the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.(v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person.