Non-Payment of Tax to the Government - Is the Seller liable or the Buyer?

CAJayprakash Pandey , Last updated: 15 May 2021  
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1) Relevant Provision Section 16(1) and (2) of the CGST Act: 16. Eligibility and conditions for taking input tax credit. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit

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Published by

CAJayprakash Pandey
(Chartered Accountant in Practice)
Category GST   Report

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