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    <title>Eligibility and conditions for taking input tax credit.</title>
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    <description>Every registered person may claim input tax credit for business supplies subject to conditions: possession of a tax invoice or prescribed document from a registered supplier, actual receipt of goods or services (including deemed receipt on delivery to a recipient or person directed by the registered person), payment of the tax to the Government (cash or permissible credit) and furnishing the required return; instalment deliveries permit credit only on receipt of the final instalment.</description>
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      <description>Every registered person may claim input tax credit for business supplies subject to conditions: possession of a tax invoice or prescribed document from a registered supplier, actual receipt of goods or services (including deemed receipt on delivery to a recipient or person directed by the registered person), payment of the tax to the Government (cash or permissible credit) and furnishing the required return; instalment deliveries permit credit only on receipt of the final instalment.</description>
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