Input tax credit provisional recognition limited to use for payment of self-assessed output tax in returns. Registered persons may self-assess and claim input tax credit in their returns, which is provisionally credited to the electronic credit ledger and may be ... Summary
Input tax credit provisional recognition limited to use for payment of self-assessed output tax in returns.
Registered persons may self-assess and claim input tax credit in their returns, which is provisionally credited to the electronic credit ledger and may be utilised solely for payment of the self-assessed output tax declared in the same return.
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