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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as ...

Act Rules     GST

September 3, 2018

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as amended - “bill-to-ship-to” situations - the registered person is deemed to have received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of the said registered person - It is now proposed to provide this deeming fiction in case of services as well which will be taxpayer-friendly.

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