https://www.taxtmi.com/acts?id=28008 Eligibility for input tax credit requires that the registered person use supplies in the course of business, possess a tax invoice or prescribed document from a registered supplier, have received the goods or services (including deemed receipt), have the tax actually paid to Government either in cash or by utilization of credit (subject to section 41), and have furnished the return under section 39; temporal limits, depreciation adjustments on capital goods, instalment receipt rules, and payment-failure consequences further regulate entitlement. en-us Tue, 27 Jun 2017 12:00:06 +0530 Tue, 27 Jun 2017 12:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28008 Eligibility for input tax credit requires that the registered person use supplies in the course of business, possess a tax invoice or prescribed document from a registered supplier, have received the goods or services (including deemed receipt), have the tax actually paid to Government either in cash or by utilization of credit (subject to section 41), and have furnished the return under section 39; temporal limits, depreciation adjustments on capital goods, instalment receipt rules, and payment-failure consequences further regulate entitlement. Act-Rules GST - States Tue, 27 Jun 2017 12:00:06 +0530 https://www.taxtmi.com/acts?id=28008