Council, appoints the 1st day of April, 2025 as the date from which the Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate. - 19/2024-State Tax - Delhi SGST
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Input tax credit examinations barred from 1 April 2025; requests checking pass-through to prices will not be accepted. The Lieutenant Governor, on Council recommendation, appoints 1 April 2025 as the date from which requests to examine whether input tax credits availed by any registered person or the reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that registered person shall not be accepted; the notification takes effect upon publication in the Official Gazette.
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 examinations barred from 1 April 2025; requests checking pass-through to prices will not be accepted.
The Lieutenant Governor, on Council recommendation, appoints 1 April 2025 as the date from which requests to examine whether input tax credits availed by any registered person or the reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services supplied by that registered person shall not be accepted; the notification takes effect upon publication in the Official Gazette.
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