Section 42 CGST Act 2017 – Matching, reversal and reclaim of input tax credit.
Section 42 CGST Act 2017 [ Section 42 CGST Act 2017 ( except the proviso to sub-section (9) of section 42) Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 42 CGST Act 2017 deals with Matching, reversal and reclaim of input tax credit. and is covered in Chapter IX – Returns [Note :… Read More »