To avail input tax credit, which of the following factors is not relevant :

CS Executive · Tax Laws and Practice · PYQS · June 2019
To avail input tax credit, which of the following factors is not relevant :
(A) Tax invoice
(B) Furnishing of return by supplier
(C) Receipt of goods and services
(D) Payment by buyer for supply received

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B), (D). Official source note: Both options B/D are correct.

Topics: GST

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