https://www.taxtmi.com/acts?id=24410 A return filed without full payment of self-assessed tax is not a valid return under section 2(117); only a valid return is used to allow input tax credit, so the recipient's ITC will not be confirmed until the supplier has paid the self-assessed tax and both supplier and recipient have filed their returns. en-us Mon, 03 Apr 2017 15:03:42 +0530 Mon, 03 Apr 2017 15:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24410 A return filed without full payment of self-assessed tax is not a valid return under section 2(117); only a valid return is used to allow input tax credit, so the recipient's ITC will not be confirmed until the supplier has paid the self-assessed tax and both supplier and recipient have filed their returns. Act-Rules Bills Mon, 03 Apr 2017 15:03:42 +0530 https://www.taxtmi.com/acts?id=24410