Section 41 of Goa GST Act 2017
[ Section 41 of Goa GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in CHAPTER IX : RETURNS]
Claim of input tax credit and provisional acceptance thereof .
41. (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.
(2) The credit referred to in sub-section (1) shall be utilised only for payment of self-assessed output tax as per the return referred to in the said sub-section.
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