dear sir,
can we avail ITC on which we have paid for UnRegister Dealer ?
Input Tax Credit Eligibility on Transactions with Unregistered Dealers Clarified: Section 9(4) CGST Act Exemption Until June 2018 A query was raised regarding the eligibility to avail Input Tax Credit (ITC) on transactions with an unregistered dealer. One response indicated that tax paid under Section 9(4) of the Central Goods and Services Tax (CGST) Act is eligible for credit, but this provision is exempt until June 30, 2018. Another response affirmed that ITC can indeed be availed in such cases. (AI Summary)
Customs - Exim - SEZ