alleryStart learning →Credit of input tax requires that the tax charged has been
Arecorded in the books only
Bclaimed by the supplier as a refund
Cadjusted in the next year
Dactually paid to the Government
Answer & Solution
Correct answer: D. actually paid to the Government
Section 16(2)(c) requires the tax to be paid to the Government in cash or by utilising admissible credit.
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