input tax credit

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Dealer (a) address NO.1 ANNAsalai , panruti Dealer (b) address NO.2 ANNAsalai , panruti. (b) purchased goods from (a). dealer (b) is eligible or not Input tax credit?
Replies (3)
yes he is eligible if both the parties are registered Dealer
Dealer A & B is different entity then Yes ITC available.
Intra State Sale.
Both are registered dealer.
b eligible for INPUT TAX CREDIT.
A VALID GST INVOICE WITH PROPER BILLING.

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