Reversal of Input Tax Credit (GSTR 9 - Annual Return)

Shubham Kansal , Last updated: 08 April 2020  
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Reversals explained in Detail are as Follows- Rule 37 - 180 Days Non Payment Rule 39 - Credit note issued to ISD Rule 42 - Inputs used for Exempted Supplies/Personal Use Rule 43 - Capital Goods used for Exempted Supplies/Personal Use Others Rule 37(2) - 180 days Non Payment As

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Shubham Kansal
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