Central Goods and Services Tax Act, 2017
19. Taking input tax credit in respect of inputs and capital goods sent for job work ... inputs by the job worker. (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit
Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply ... prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject
Central Goods and Services Tax Act, 2017
41. Claim of input tax credit and provisional acceptance thereof.
(1) Every registered person shall, subject to such ... prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited
were duly
registered with tax authorities under Central Excise Act, Finance Act, 1994
(Service Tax) and/or State VAT Act and Respondent-department has
complete ... taxes in respect of inputs
or input services received on or after the appointed day but the duty
or tax in respect of which
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 ... dealer for claiming Input Tax Credit, is the tax invoice. In terms of Section 3(3) of the Act, Input Tax Credit is admissible
purposes of distributing the credit of Central Tax, State Tax, Integrated Tax or Union Territory Tax paid on the said services to a supplier ... office; (62) "input tax" in relation to a registered person, means the Central Tax, State Tax, Integrated Tax or Union Territorial Tax charged
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
purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier ... office; (62) "input tax" in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged
Tax Act, 2017; (58) "integrated Tax" means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act, 2017; (59) "input ... office; (62) "input tax" in relation to a registered person, means the Central tax, State Tax, integrated tax or Union Territory tax charged
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
