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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered Persons Can Claim Input Tax Credit Under Section 41 of Manipur GST Act 2017, With Conditions and Restrictions</h1> Under Section 41 of the Manipur Goods and Services Tax Act, 2017, every registered person is entitled to claim input tax credit on eligible input tax, as self-assessed in their return. This credit is provisionally credited to the individual's electronic credit ledger. The credited amount can only be used for the payment of self-assessed output tax as specified in the return. Conditions and restrictions may apply as prescribed by the relevant authorities.
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