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Section 41: Availment of input tax credit

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

7[41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self- assessed, in his return and such amount shall be credited to his electronic credit ledger.

(2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed:

Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed.]

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Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section41
Marginal noteAvailment of input tax credit
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Subs. by sec. 8 of U.P. Act no. 11 of 2022.
  • omitted. Omit. by sec. 9 of U.P. Act no. 11 of 2022.
  • other. ibid.
  • other. ibid.

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