https://www.taxtmi.com/acts?id=24915 Eligibility for input tax credit is confined to registered persons who hold a tax invoice or prescribed document from a registered supplier, have received the goods or services (including deliveries made to a person on the recipient's direction), the tax has been actually paid to the Government (in cash or by utilisation of admissible credit), and the recipient has furnished the return. Credit on goods received in lots is taken on receipt of the last lot. Credit is denied where depreciation on the tax component of capital goods has been claimed, and claims must be made before the earlier of the annual return or the September return following the financial year end. en-us Thu, 11 May 2017 10:40:47 +0530 Thu, 11 May 2017 16:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24915 Eligibility for input tax credit is confined to registered persons who hold a tax invoice or prescribed document from a registered supplier, have received the goods or services (including deliveries made to a person on the recipient's direction), the tax has been actually paid to the Government (in cash or by utilisation of admissible credit), and the recipient has furnished the return. Credit on goods received in lots is taken on receipt of the last lot. Credit is denied where depreciation on the tax component of capital goods has been claimed, and claims must be made before the earlier of the annual return or the September return following the financial year end. Act-Rules GST - States Thu, 11 May 2017 10:40:47 +0530 https://www.taxtmi.com/acts?id=24915