Section 41 - Availment of input tax credit.

1[41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger. (2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or servi

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4 Notifications/Circulars on Section 41

8 case laws on Section 41