(a) with the corresponding details of outward supply furnished by the corresponding registered person (hereafter in this section referred to as the "supplier") in his valid return for the same tax period or any preceding tax period;
(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him; and
(c) for duplication of claims of input tax credit.
Section 42 • The Central Goods and Services Tax Act, 2017
42. Matching, reversal and reclaim of input tax credit.
central-goods-and-services-tax-act-2017-sec-42.json
•
Section 42
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"title": "42. Matching, reversal and reclaim of input tax credit.",
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"content": "(a) with the corresponding details of outward supply furnished by the corresponding registered person (hereafter in this section referred to as the \"supplier\") in his valid return for the same tax period or any preceding tax period;\n(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him; and\n(c) for duplication of claims of input tax credit.",
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