Where the goods against an invoice are received in lots or instalments, how will a registered taxable person be entitled to ITC?

Where the goods against an invoice are received in lots or instalments, how will a registered taxable person be entitled to ITC? https://www.taxtmi.com/acts?id=22371 Entitlement to Input Tax Credit (ITC) where goods are received in lots or instalments arises only upon the receipt of the last lot or instalment, as provided by the proviso to section 16(11) of the Model GST Law. en-us Thu, 22 Sep 2016 16:57:07 +0530 Thu, 22 Sep 2016 16:57:07 +0530 TaxTMI RSS Generator Where the goods against an invoice are received in lots or instalments, how will a registered taxable person be entitled to ITC? https://www.taxtmi.com/acts?id=22371 Entitlement to Input Tax Credit (ITC) where goods are received in lots or instalments arises only upon the receipt of the last lot or instalment, as provided by the proviso to section 16(11) of the Model GST Law. Act-Rules Bills Thu, 22 Sep 2016 16:57:07 +0530 https://www.taxtmi.com/acts?id=22371