As per section 16 of CGST Act, 2017, whether credit on inputs can be availed based on receipt of documents and or on receipt of goods :

CS Executive · Tax Laws · PYQS · June 2022
As per section 16 of CGST Act, 2017, whether credit on inputs can be availed based on receipt of documents and or on receipt of goods :
(A) Receipt of goods
(B) Receipt of documents
(C) After receipt of goods and documents
(D) Either receipt of documents or Receipt of goods

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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