How CA student can bridge gap from failure to success
CBIC has issued a circular 123/42/2019-GST dated 11th November 2019, with an intent to clarify therein, various issues such as the manner of calculating the restriction of 20%, the cut-off date for carrying out reconciliation and the scope of the restriction. Let's understand them with some examples.
Section Wise Details of Penalty payable under GST Provisions