Input tax credit provisos updated to require payment with specified interest and supplier reporting aligned with return filing.

Amendment to sub section (2) of section 16 substitutes the second proviso to require that the amount be paid by the recipient along with interest payable under section 50, and inserts "to the supplier" into the third proviso after "made by him", clarifying that the action or communication is directed to the supplier and aligning the sub section with the Act's return filing system.

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