Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR in case of M/s I-Tech Plast
Last updated: 17 April 2021
Court :
Gujarat AAR
Brief :
Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017.
Citation :
RE: M/S. I-TECH PLAST INDIA PVT. LTD.,2021 (4) TMI 558 - AUTHORITY FOR ADVANCE RULING, GUJARAT
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CA Nikhil Jhanwar
Published in GST
Views : 318
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