If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.
To claim ITC legally and correctly, certain conditions must be met and specific documents must be maintained.
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)