Central Goods and Services Tax Act, 2017 · Chapter IX: Returns
Section 41: Availment of input tax credit
- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger.
(2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed:
Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 41
- M/S Ndcon Constructions v. Commissioner of Delhi Goods and Service Tax & Ors
- Gng Electronics Pvt Ltd v. Commissioner of Central Goods and Service Tax & Ors
- Hilbert Innovations Pvt Ltd v. Commissioner of Delhi Goods and Service Tax & Anr
- M/S Jai Maa Enterprises v. Principal Chief Commissioner Cgst and Cx, Delhi & Ors
- Shri Balaji Polymers Through Its Proprietor Mr. Anil Kumar v. Sale Tax Officer of Delhi Goods and Service Tax and Another
- Best Crop Science Pvt. Ltd. Through Authorized Representative v. Principal Commissioner, Cgst Commissionerate, Meerut and Ors
- Kay Kay Overseas Corporation v. Commissioner of Central Goods and Service Tax & Ors
- Rajiv Sharma Huf Proprietor of M S Sagar Scooter Syndicate Through Its Karta Rajiv Sharma v. Union of India and Ors