Section 41 Chhattishgarh GST Act 2017 : Claim of input tax credit and provisional acceptance thereof

By | July 31, 2017
(Last Updated On: July 31, 2017)

 Section 41 Chhattishgarh GST Act 2017

( Section 41 Chhattishgarh 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.


 Chhattishgarh GST Act 2017

Chhattishgarh GST Rules 2017

Chhattishgarh GST Act Notifications

Chhattishgarh GST Rate Notifications

Chhattishgarh GST Bill 2017 

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