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2. जीएसटी अधिनियम के आगत कर क्रेडिट (Input Tax credit) के प्रावधान समझाइये।
Discuss the provisions regarding Input Tax credit in GST Act
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==>> 180 days
- To claim ITC, the buyer should pay the supplier for the supplies received (inclusive of tax) within 180 days from the date of issuing the invoice. If the buyer fails to do so, the amount of credit they would have availed, will be added to their output tax liability.
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