https://www.taxtmi.com/acts?id=41321 The amendment removes the exclusion of provisionally accepted input tax credit from sub section (6) of section 54, aligning that subsection with the self assessment mechanism for claiming input tax credit under sub section (1) of section 41 so that provisional acceptance is no longer an express exception in the refund/adjustment calculation. en-us Wed, 01 Feb 2023 16:26:05 +0530 Wed, 01 Feb 2023 16:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41321 The amendment removes the exclusion of provisionally accepted input tax credit from sub section (6) of section 54, aligning that subsection with the self assessment mechanism for claiming input tax credit under sub section (1) of section 41 so that provisional acceptance is no longer an express exception in the refund/adjustment calculation. Act-Rules Bill Wed, 01 Feb 2023 16:26:05 +0530 https://www.taxtmi.com/acts?id=41321