The government changed the Rules & Conditions for claiming the Input Tax Credit (ITC) in GSTR-3B CBIC has inserted the new Sub-rule (4) to Rule 36 with effect from 09.10.2019
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)