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of <h1>Tax Return Invalid Without Payment: Section 2(117) & 39(1) Impact on Input Tax Credit Eligibility.</h1> If a taxable person files a return but fails to pay the tax, the return is not deemed valid. A valid return, as defined by Section 2(117), requires full payment of self-assessed tax under Section 39(1). Only a valid return permits the recipient to claim input tax credit (ITC). Therefore, both the supplier must pay the full self-assessed tax and file the return, and the recipient must file their return for the ITC to be confirmed.
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