GST Input Tax Credit Rules

1) Documentary requirements and conditions for claiming input tax credit 2) Reversal of input tax credit in case of non-payment of consideration 3) Procedure for distribution of input tax credit by Input Service Distributor 4) Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases 5) Conditions and restrictions in respect of inputs and capital goods sent to the job worker #pdf

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