alleryStart learning →A supplier gets no output tax reduction on a corrected invoice if the tax incidence was:
APassed on to another person
BPaid by cash ledger
CPaid after the due date
DDeclared in the return
Answer & Solution
Correct answer: A. Passed on to another person
Section 34 denies reduction in output tax liability where the incidence of tax and interest has been passed on to any other person.
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