Section 43(1)(d) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(1)(d) in The Central Goods and Services Tax Rules, 2017

(d)[the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c) in respect of common capital goods whose useful life remains during the tax period, to be denoted as 'Tc', shall be the common credit in respect of such capital goods: [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 43(1)(d) in The Central Goods and Services Tax Rules, 2017