https://www.taxtmi.com/acts?id=24179 Banking and financial institutions that choose the option under sub-section (4) must exclude credit for tax on inputs and input services used for non-business purposes and for supplies excluded by statute, record these in FORM GSTR-2, claim permitted credits under the second proviso to sub-section (4), and treat fifty per cent of the remaining input tax as admissible credit to be furnished in FORM GSTR-2 and credited, subject to compliance provisions, to the electronic credit ledger. en-us Mon, 03 Apr 2017 13:05:27 +0530 Fri, 19 May 2017 14:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24179 Banking and financial institutions that choose the option under sub-section (4) must exclude credit for tax on inputs and input services used for non-business purposes and for supplies excluded by statute, record these in FORM GSTR-2, claim permitted credits under the second proviso to sub-section (4), and treat fifty per cent of the remaining input tax as admissible credit to be furnished in FORM GSTR-2 and credited, subject to compliance provisions, to the electronic credit ledger. Act-Rules Bills Mon, 03 Apr 2017 13:05:27 +0530 https://www.taxtmi.com/acts?id=24179