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

(c)[ the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A, being the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful life of such goods shall extend upto five years from the date of the invoice for such goods: [Substituted by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).]

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Union of India - Subsection

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