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If goods are received on lots or installment ba...

If goods are received on lots or installment basis, when can the registered recipient claim Input tax credit on the same?

If goods are received on lots or installment basis, when can the registered recipient claim Input tax credit on the same?

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Chiranjibi Jun. 21, 2018

The CGST act provides that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take the credit upon receipt of the last lot or instalment:

If goods are received on lots or installment basis, when can the registered recipient claim Input tax credit on the same?

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