Section 89(5)(a) in Punjab Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 89(5)] [Section 89] [Entire Act]

State of Punjab - Subsection

Section 89(5)(a) in Punjab Goods and Services Tax Rules, 2017

(a)"Net ITC" shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and

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State of Punjab - Subsection

Section 89(5)(a) in Punjab Goods and Services Tax Rules, 2017