Input Tax Credit under GST clarified for application under Uttar Pradesh SGST and aligned with the Central circular. Clarification regarding utilisation of Input Tax Credit under GST was issued by adopting the Central Board of Indirect Taxes and Customs circular dated 23.04.2019 for application under the Uttar Pradesh SGST Act and Rules. The clarification contained in the Central circular is stated to be equally effective for Uttar Pradesh SGST, and subordinate officers are to be informed and compliance ensured accordingly.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit under GST clarified for application under Uttar Pradesh SGST and aligned with the Central circular.
Clarification regarding utilisation of Input Tax Credit under GST was issued by adopting the Central Board of Indirect Taxes and Customs circular dated 23.04.2019 for application under the Uttar Pradesh SGST Act and Rules. The clarification contained in the Central circular is stated to be equally effective for Uttar Pradesh SGST, and subordinate officers are to be informed and compliance ensured accordingly.
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