Section 42:
Omitted.
42. Matching, reversal and reclaim of input tax credit.— Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).
12/2017 - The Central Goods and Services Tax Act, 2017 ▶
Act Number: 12
Act Name: The Central Goods and Services Tax Act, 2017
Year: 2017
Enactment Date: 2017-04-12
Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Ministry: Ministry of Finance
Department: Department of Revenue