Input tax credit conditioned on supplier furnishing outward-supply details and communicating invoice data before claiming credit. The amendment requires that details of an invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the ... Summary
Input tax credit conditioned on supplier furnishing outward-supply details and communicating invoice data before claiming credit.
The amendment requires that details of an invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient as specified under section 37, and only then may the recipient avail input tax credit.
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