(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the "recipient") in his valid return for the same tax period or any subsequent tax period; and
(b) for duplication of claims for reduction in output tax liability.
[43A. Procedure for furnishing return and availing input tax credit.
(a) within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount,
Section 43 • Assam Goods and Services Tax Act, 2017
43. Matching, reversal and reclaim of reduction in output tax liability.
assam-goods-and-services-tax-act-2017-2017-sec-43.json
•
Section 43
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"title": "43. Matching, reversal and reclaim of reduction in output tax liability.",
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"content": "(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the \"recipient\") in his valid return for the same tax period or any subsequent tax period; and\n(b) for duplication of claims for reduction in output tax liability.\n[43A. Procedure for furnishing return and availing input tax credit.\n(a) within six months of taking registration;\n(b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount,",
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