Sunday 30 July 2017

Documents on the basis of which Input Tax credit can be availed

 Input Tax Credit (ITC) can be taken on the basis of following documents:-
  • Invoice issued by a supplier of goods or services or both.
  • Invoice issued by recipient along with proof of payment of tax.
  •  Debit note issued by supplier.
  • Bill of entry or similar document prescribed under Customs Act.
  •  Revised invoiceDocument issued by Input Service Distributor.

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