months subsequent to the registration or which had already been subjected to tax under this Act. (liii) "Vehicle" includes every wheeled conveyance used ... sale of any goods on which no tax is chargeable but in relation to which input tax credit or refund of input tax paid
authority authorised by the Commissioner; (32) "reversal of tax credit" means reversal of input tax credit already claimed and availed under this Act; (33) "sale ... tax or purporting to be by way of tax and shall not be entitled to input tax credit on goods purchased
Amendment of section 16.
In the Integrated Goods and Services Tax Act, 2017, in section 16, –– (a) in sub-section (1), in clause (b), after ... zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment
input services and issues a prescribed document for the purposes of distributing the credit of Central tax, State tax, integrated tax or Union territory tax ... office; (62) "input tax" in relation to a registered person, means the Central tax, State tax, integrated tax or Union territory tax charged
Sales Tax Act, 1948; (i) credit note for output tax received from seller of goods on purchases in respect of which input tax credit ... preceding tax periods, if any) from the output tax, payable by him during the tax period. (2) If the amount of input tax credit
manner prescribed.] 16. Input tax credit.
(1) Subject to the provisions of this Act, an input tax credit as provided in this section shall ... input tax credit shall stand reduced to the extent they are so used. (5) (a) No dealer shall claim an input tax credit in respect
Section 67 in The Central Goods and Services Tax Act, 2017
67. Power of inspection, search and seizure.
(1) Where the proper officer, not below ... both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged
Goods and Services Tax Act, 2017
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed ... financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years
goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given ... where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall
Goods and Services Tax Act, 2017
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed ... financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years
