lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of subsection (3) of section ... lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of subsection (3) of section
such inputs are not returned within a period of six months or the extended period from the appointed day, the input tax credit shall ... returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions
such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case ... rule 40(1)] Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1) (a)
Section
namely,- (a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall ... input tax credit of central tax, State tax, Union territory tax and integrated tax. (3) Where the tax invoices related to the inputs held
GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit ... reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such
Services Tax Rules, 2017
36. Documentary requirements and conditions for claiming input tax credit.
(1) The input tax credit shall be availed by a registered ... imports; (e) an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with
supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer ... supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction
supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. (2) An opportunity ... supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority
section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such ... supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed
outward supplies made. (4) A registered person who has opted to pay tax under section 10 [***] [Omitted 'or by availing the benefit of notification ... dated 23.4.2019 (w.e.f. 19.6.2017).] input tax credit on receipt of invoices or debit notes from the supplier for the period prior
