Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Entitlement to Input Tax Credit arises upon receiving the final lot of goods per section 16(11) of MGL.</h1> A registered taxable person is entitled to Input Tax Credit (ITC) when goods are received in lots or installments, as per the proviso to section 16(11) of the Model Goods and Services Tax Law (MGL). The entitlement to ITC arises upon the receipt of the last lot or installment of goods against an invoice.
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