Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal

CA Varun Gupta | Last updated: 05 June 2026

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1. Introduction One common mistake that I have noticed during GST return filing is non-compliance with Rule 42 and Rule 43 of the CGST Rules, 2017. This issue generally arises where goods, services or capital goods are used partly for taxable supplies and partly for exempt supplies, or partly for b

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CA Varun Gupta

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For any query, or if you face any issue in Income Tax or GST-especially in cases involving legal proceedings, notices, litigation, or demand matters-please feel free to contact us at the details mentioned below: Mobile: +91-9818640458 Email: varunmukeshgupta96 @ gmail.com

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Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal

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