Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Understand ITC Clauses: Claim by September, Meet Conditions, Avoid Depreciation on Capital Goods Under Mizoram GST Act 2017.</h1> Under the Mizoram Goods and Services Tax Act, 2017, registered persons can claim input tax credit (ITC) for goods or services used in business, credited to their electronic ledger. Conditions include possessing a tax invoice, receiving goods or services, ensuring tax payment to the government, and filing returns. ITC is not available if depreciation is claimed on the tax component of capital goods. ITC claims must be made by the due date of the September return following the financial year of the invoice. Failure to pay suppliers within 180 days results in ITC reversal, adding to output tax liability.