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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

State of Kerala - Subsection

Section 39(1)(d) in Kerala Goods and Services Tax Rules, 2017

(d)the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to be calculated by applying the following formula,-