Methodology for computation of provisional ITC of 20% under rule 36 in GST

Jatin , Last updated: 07 November 2019  
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Note on applicability of Notification no. 49/2019-Central Tax At the outset, the legal validity of the aforesaid amendment can be challenged from three different angles viz: Whether the new rules (imposing the restriction of 20% on input tax credit (ITC)) could be implemented without n

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Jatin
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