Chapter V: Input tax credit
In forceA commencement is recorded; no ending event is recorded.
Text not deposited
The register holds this chapter as an arrangement unit, but no legal text is deposited for it.
36Documentary requirements and conditions for claiming input tax creditText held37Reversal of input tax credit in the case of non-payment of considerationText held37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereofText held38Claim of credit by a banking company or a financial institutionText held39Procedure for distribution of input tax credit by Input Service DistributorText held40Manner of claiming credit in special circumstancesText held41Transfer of credit on sale, merger, amalgamation, lease or transfer of a businessText held41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territoryText held42Manner of determination of input tax credit in respect of inputs or input services and reversal thereofText held43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain casesText held44Manner of reversal of credit under special circumstancesText held44AManner of reversal of credit of Additional duty of Customs in respect of Gold dore barText held45Conditions and restrictions in respect of inputs and capital goods sent to the job workerText held
Connections
No typed connection is recorded for this provision.