Section 41
Claim of input tax credit and provisional acceptance thereof
In force
Section 41. Claim of input tax credit and provisional acceptance thereof.
(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a provisional basis to his electronic credit ledger.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-41.html
- Source confidence: Pending verification
Quick facts
- Section
- 41
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1