Capping of ITC not reflected in GSTR-2A up to 20%: Analysis

Padmanathan Kv , Last updated: 11 October 2019  
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The central government vide Notification no 49/2019 central tax dated 9/10/2019 has made amendments to CGST Rules, 2017. One of the amendments is insertion of sub-rule (4) to rule 36 which is reproduced as follows: Input tax credit to be availed by a registered person in respect of invoices or de

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Padmanathan Kv
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