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[Cites 0, Cited by 0] [Section 17(1)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(1)(c) in The Integrated Goods and Services Tax Act, 2017

(c)in respect of inter-State supply of goods or services or both made in a financial year to a registered person, where he does not avail of the input tax credit within the specified period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was made;