Question

Under Section 16 of the CGST Act, 2017, which of the following is NOT a valid condition for availing Input Tax Credit (IT

  • C ?
A Possession of a valid tax invoice or debit note issued by a registered supplier
B Filing of GST return under Section 39 by the recipient
C Receipt of goods or services or both
D Payment of consideration including tax within 360 days of invoice date
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