Input Tax Credit under GST | Section 16 to 21 | Rules 36 to 45

Input tax credit has been defined as per Act in our previous article. It means the credit of Input Taxes paid on inputs, capital goods and input services. The Input tax in relation to a registered person, means the Central-tax (CGST), State-tax (SGST), Integrated-tax (IGST) and Union Territory Tax (UTGST) charged on any supply of […]

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