194 Treatment of branch transfers – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 194 Revised Model GST Law ( Nov 2016) Treatment of branch transfers Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as credit of input tax under this Act. (Only in… Read More »