SECTION 42 – Matching, reversal and reclaim of input tax credit—Omitted
The Central Goods and Services Tax Act, 2017
Matching, reversal and reclaim of input tax credit—Omitted
[Matching, reversal and reclaim of input tax credit].—Omitted by the Finance Act, 2022 (6 of
2022), s. 107 (w.e.f. 1-10-2022).