CGST · 16
Eligibility and conditions for taking input tax credit
Every registered person shall be entitled to take ITC charged on supply of goods or services used in the course or furtherance of business, subject to conditions.
Library
Tax & Regulatory
Central Goods and Services Tax Act, 2017
2017 · Ministry of Finance · 174 sections
Levies and collects central GST on intra-State supplies of goods and services.
Most-invoked sections
CGST · 74
Determination of tax not paid by reason of fraud
Where any tax has not been paid by reason of fraud, wilful misstatement or suppression, the proper officer shall serve a show-cause notice and may impose penalty up to the tax amount.
The text shown is a working summary used inside Nyaya for grounding and UI preview. For verbatim reproduction, refer to the bare Act published on indiacode.nic.in.