A person shall be entitled to the credit of any input tax in respect of supply of any goods or services or both to him unless :

CS Executive · Tax Laws · PYQS · December 2024
A person shall be entitled to the credit of any input tax in respect of supply of any goods or services or both to him unless :
(A) He has received the goods or services or both
(B) He has furnished the return under section 39
(C) He is in possession of a tax invoice
(D) All of the above

Answer & Explanation:

The official key records '*'. This question is excluded from automatic grading because the source does not supply an unambiguous valid choice. Official source note: No option are correct. The correct framing of the question should be as under: "A person shall not be entitled to the credit of any input tax in respect to supply of any goods or services or both to him unless". The word "shall not" be used instead of "shall".

Topics: GST

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