1.

Unadjusted ITC Credit at the end of a financial Year is carried forwarded to Next Financial Year except in the case of :

A. Zero-Rated Supply ( Export Supply)
B. Inverted Tax Structure
C. Both (A) and (B) above
D. All ITC Carried Forwarded without any Refund
Answer» D. All ITC Carried Forwarded without any Refund


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