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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Availment of input tax credit - Where tax is not paid by the ...


Section 41 CGST Amendment: Reverse Input Tax Credit with Interest if Supplier Doesn't Pay Tax.

March 31, 2022

Act Rules     GST

Availment of input tax credit - Where tax is not paid by the supplier, ITC shall be reversed with applicable interest liability - Section 41 of CGST Act, 2017 Amended

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