Practical Issues in Compliance of Rule 36(4)

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The Central Board of Indirect Taxes and Customs (CBIC) on October 9, 2019, vide Notification No. 49/2019- Central Tax inserted sub-rule (4) in Rule 36 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) which restricts limit of input tax credit (ITC) in respect of those invoices or debi
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Vaibhav Garg

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