A registered taxable person is eli-gible to obtain Input Tax Credit (ITC) as per section 16 of the CGST Act, on fulfilling of certain conditions which consist of that such person should : (i) Be in possession of tax invoice (ii) Have received the goods (iii) Supplier have not paid the tax charged (iv) Supplier have furnished the re-turn u/s 39

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A registered taxable person is eli-gible to obtain Input Tax Credit (ITC) as per section 16 of the CGST Act, on fulfilling of certain conditions which consist of that such person should :<br /> (i) Be in possession of tax invoice<br /> (ii) Have received the goods<br /> (iii) Supplier have not paid the tax charged<br /> (iv) Supplier have furnished the re-turn u/s 39






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