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.
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)