Section 41 Rajashtan GST Act 2017-Claim of input tax credit and provisional acceptance thereof

By | May 10, 2017
(Last Updated On: May 10, 2017)

Section 41 Rajashtan GST Act 2017

Section 41 Rajashtan GST Act 2017 explains Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX Returns

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

41. Claim of input tax credit and provisional acceptance thereof.-

(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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Section 41 Rajashtan GST Act 2017

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