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Condition of Availment of ITC for the specified Financial year [ Section 16(5) of CGST Act ]
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....t of ITC for the specified Financial year [ Inserted vide Finance (No.2 ) Act, 2024, w.e.f. 01.07.2017 ] [ Come into force w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] * Notwithstanding a....