ITC Invoice matching under GST: Mismatch case for Taxpayers

CA Venkatprasad Pasupuleti , Last updated: 31 August 2021  
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Introduction Input tax credit (ITC) is the backbone of GST as it ensures the critical feature of taxing on value addition in the supply chain. Any action of denying ITC would lead to a cascading effect and kills the soul of GST. Hence, the success of GST heavily depends on the free flow of ITC ac

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