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Rule 36(4) of the CGST Rules, 2017 states Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 10 per cent
The outbreak has presented new roadblocks for the Indian economy now, causing a disruptive impact on the world of work.
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