Section 41: Claim of input tax credit and provisional acceptance thereof.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 2017

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take credit of eligible input tax, as selfassessed, 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.

Where this provision sits

Act	The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section	41
Marginal note	Claim of input tax credit and provisional acceptance thereof.
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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