Section 42, Central Goods and Services Tax Act, 2017 — Matching, reversal and reclaim of input tax credit

Chapter IX · Returns

42Matching, reversal and reclaim of input tax credit

Omitted by the Finance Act, 2022 (6 of 2022), s. 107 (w.e.f. 1-10-2022).

Section 42 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.