Substitution of new section for section 41

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....ion 41 of the Central Goods and Services Tax Act, the following section shall be substituted, namely:-- Availment of input tax credit "41. (1) Every registered person shall, subject to such conditi....

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....ll be reversed along with applicable interest, by the said person in such manner as may be prescribed: Provided that where the said supplier makes payment of the tax payable in respect of the afores....