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    <title>Amendment of section 16.</title>
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    <description>Input tax credit eligibility under section 16 was tightened by insertion of an additional condition requiring that the details of the invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient in the manner specified under section 37. The amendment applies as a further compliance requirement in sub-section (2) of section 16 and is effective from 01-01-2022.</description>
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      <title>Amendment of section 16.</title>
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      <description>Input tax credit eligibility under section 16 was tightened by insertion of an additional condition requiring that the details of the invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient in the manner specified under section 37. The amendment applies as a further compliance requirement in sub-section (2) of section 16 and is effective from 01-01-2022.</description>
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