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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER V  -  INPUT TAX CREDIT
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Related Sections / Notifications / Case Laws

Section 31 of CGST Act - Tax invoice.

Section 37 of CGST Act - Furnishing details of outward supplies.

Form GSTR-3B

Form GSTR-2

Rule 86A of CGST Rules - Conditions of use of amount available in electronic credit ledger.
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