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

, Last updated: 05 June 2026 Share Follow on Google News

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

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