https://www.taxtmi.com/acts?id=32560 Amendment expands the scope of deemed receipt under the input tax credit framework by clarifying that a registered person is deemed to have received goods when the supplier delivers goods to a recipient or other person on the registered person's direction, including by transfer of documents of title, and is deemed to have received services when services are provided to any person on the direction of and on account of the registered person. en-us Fri, 31 Aug 2018 11:52:27 +0530 Wed, 17 Sep 2025 13:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32560 Amendment expands the scope of deemed receipt under the input tax credit framework by clarifying that a registered person is deemed to have received goods when the supplier delivers goods to a recipient or other person on the registered person's direction, including by transfer of documents of title, and is deemed to have received services when services are provided to any person on the direction of and on account of the registered person. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:52:27 +0530 https://www.taxtmi.com/acts?id=32560