Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in output tax liability

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....- Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]<br>13. Claim of input tax credit, provisional acceptance, matching, reversal and reclaim of input tax credit or reduction in ....

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....-section (1) shall be utilized only for payment of self-assessed output tax liability as per the return referred to in sub-section (1). (3) The provisions of section 37 and 38 of the CGST Act, 2016 ....