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

(b)the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in Form GSTR-2 [and Form GSTR-3B] [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).] and shall be credited to the electronic credit ledger;

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Union of India - Subsection

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