(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;
(b) he has received the goods or services or both.
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.]
(c) subject to the provisions of [section 41 or section 43A] , the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and
(d) he has furnished the return under section 39:
Section 16 • Assam Goods and Services Tax Act, 2017
16. Eligibility and condition for taking input tax credit.
assam-goods-and-services-tax-act-2017-2017-sec-16.json
•
Section 16
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"number": "16",
"title": "16. Eligibility and condition for taking input tax credit.",
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"content": "(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;\n(b) he has received the goods or services or both.\n(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;\n(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.]\n(c) subject to the provisions of [section 41 or section 43A] , the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and\n(d) he has furnished the return under section 39:",
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