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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Input Tax Credit Rules: Conditions, Deadlines, and Disallowances under Puducherry GST Act 2017</h1> Under the Puducherry Goods and Services Tax Act, 2017, registered persons can claim input tax credit for goods or services used in their business, credited to their electronic ledger. Conditions include possession of a tax invoice, receipt of goods or services, payment of tax to the government, and filing of returns. If goods are received in installments, credit is allowed upon receipt of the final lot. Failure to pay suppliers within 180 days results in added output tax liability. Credit is disallowed if depreciation is claimed on the tax component of capital goods. Credit must be claimed by the due date for September returns or the annual return, whichever is earlier.
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