Input tax credit statement: amendment removes 'auto-generated' and broadens scope to include other prescribed details. Amendment removes the qualifier auto-generated and substitutes 'a statement'; it replaces references to an 'auto-generated statement' with 'statement referred in' subsection (2), inserts 'including' in clause (b) to make the list non exhaustive, omits a coordinating conjunction, and adds an enabling clause permitting prescription of additional details to be furnished in the statement of input tax credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit statement: amendment removes "auto-generated" and broadens scope to include other prescribed details.
Amendment removes the qualifier auto-generated and substitutes "a statement"; it replaces references to an "auto-generated statement" with "statement referred in" subsection (2), inserts "including" in clause (b) to make the list non exhaustive, omits a coordinating conjunction, and adds an enabling clause permitting prescription of additional details to be furnished in the statement of input tax credit.
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