State of Madhya Pradesh from any place outside the State; (o) [ "Input tax" means an amount paid or payable by way of tax under Section ... evade payment of tax or in order to claim any input tax rebate which he otherwise is not eligible for or was carrying on business
input tax", in relation to a tax period on or after coming into force of this Act, means the amount of tax,- (a) paid ... XVIII of 2006 the following -] ; (19) "input tax credit" or "input tax rebate", in relation to any period, means the setting off of the amount
dealer for a tax period shall be the different between the output tax (plus purchase tax, if any), and the input tax, which ... formula. Net tax payable = (O+P) - 1 Where 'O' denotes the output tax payable for any tax period, 'P' denotes the tax payable on purchases
already availed input tax credit against purchase of such goods, there shall be reversal of tax credit; or (ii) inputs destroyed in fire accident ... sale evidencing the amount of input tax. (b) If the original tax invoice is lost, input tax credit shall be allowed only on the basis
expression ‘input goods’ while
dealing with goods that are used as inputs and ‘input services’ while dealing with
services that are used as inputs ... service tax, sales
tax and other legislation;
(vii) In a tax regime which was not based on value added tax, ensuring refund
of tax paid
Tax Act, 2017; (58) "integrated tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means ... office; (62) "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged
under sub-section (3) of section 52; (vii) takes or utilises input tax credit without actual receipt of goods or services or both either fully ... tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected
credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi ... machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced
such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued
Services Tax Act, 2017
43A. [ Procedure for furnishing return and availing input tax credit. [Inserted by Act No. 31 of 2018 , dated 29.8.2018.]
(1) Notwithstanding ... section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such
