https://www.taxtmi.com/acts?id=40726 The substituted section 38 provides for electronic communication of details of outward supplies and an auto-generated statement of input tax credit to recipients, subject to prescribed form, manner, time, conditions, and restrictions. The statement is to include inward supplies on which credit may be available and supplies on which credit cannot be availed wholly or partly for specified reasons, including prescribed registration periods, tax default, output tax mismatch, excess credit, default under section 49(12), and other prescribed classes of persons. en-us Mon, 28 Mar 2022 14:44:16 +0530 Thu, 25 Jun 2026 16:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40726 The substituted section 38 provides for electronic communication of details of outward supplies and an auto-generated statement of input tax credit to recipients, subject to prescribed form, manner, time, conditions, and restrictions. The statement is to include inward supplies on which credit may be available and supplies on which credit cannot be availed wholly or partly for specified reasons, including prescribed registration periods, tax default, output tax mismatch, excess credit, default under section 49(12), and other prescribed classes of persons. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:44:16 +0530 https://www.taxtmi.com/acts?id=40726