Section 16 (4): Will Delayed filing of return cost the availability of ITC to Defaulters?

Rovin Kothari , Last updated: 02 March 2024  
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Section 16(4) of the CGST Act, 2017 sounds like a nightmare to taxpayers whose Input Tax Credit is disallowed by the Department. The significance of the Section had not been realised by the taxpayers till the time they started receiving notices from the Tax Authorities. The Department has been levyi

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Published by

Rovin Kothari
(Rovin Kothari & Associates)
Category GST   Report

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