Documentary requirements and conditions for claiming input tax credit

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Full Text of the Document

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.... of the following documents, namely:- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section 34; (d) a bill of entry or a....