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of <h1>Finance Bill 2021: Amendment to CGST Act Section 16, Input Tax Credit Claim Tied to Supplier's Invoice Details</h1> Clause 100 of the Finance Bill, 2021 proposes an amendment to section 16 of the Central Goods and Services Tax Act. It introduces a new clause (aa) in sub-section (2), stipulating that input tax credit on an invoice or debit note can be claimed only if the supplier has furnished the details of the invoice or debit note in the statement of outward supplies. Additionally, these details must be communicated to the recipient as specified under section 37.
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