Explanation of rule 36 (4) of CGST Rules, 2017 with illustrations

CA Amit Jain , Last updated: 02 December 2019  
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Rule 36 (4): 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 20 per cent. of the eligible credit available in respect of invoices or debit n

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CA Amit Jain
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