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

State of Jharkhand - Subsection

Section 43(1)(a) in Jharkhand Goods and Services Tax Act, 2017

(a)with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the "recipient") in his valid return for the same tax period or any subsequent tax period; and