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of <h1>Electronic Communication of GST Inward Supplies and Input Tax Credit Details Under Specified Procedural Guidelines</h1> The statutory provision outlines the process for communicating details of inward supplies and input tax credit under the Goods and Services Tax (GST) law. Registered persons must electronically provide details of outward supplies and input tax credit to recipients in a prescribed manner. The statement must include details of inward supplies where input tax credit is available and supplies where credit cannot be fully availed, based on specific conditions related to registration, tax payment, and credit utilization.
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