Accounting perspective of new GST input credit restriction rules

CMA Ramesh Krishnan , Last updated: 15 March 2021  
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The CBIC imposed the restriction on availment of input tax credit (ITC) under GST in respect of invoices or debit notes, the details of which not have been uploaded by the supplies under sub section (1) of section 37 of CGST act. CBIC inserted the new provision under rule 36 of chapter V inpu

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Published by

CMA Ramesh Krishnan
(Cost & Management Accountant)
Category GST   Report

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