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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