Rule 36(4) amended to reduce ITC entitlement for invoices not furnished by supplier from 10% to 5%

Bimal Jain , Last updated: 14 January 2021
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The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 36(4) of the Central Goods and Services Tax Rules, 2017 (CGST Rules), w.e.f. January 1, 2021, in the following manner:

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Bimal Jain
(Service)
Category GST Report

Rule 36(4) amended to reduce ITC entitlement for invoices not furnished by supplier from 10% to 5%

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

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