The validity of Section 16(4) of the CGST Act

CA. CS. Abhay Sharma , Last updated: 09 April 2020  
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Under GST, there are many restrictions on availing of the input tax credit. One such limitation is present by the way of section 16(4) limiting the date of claiming the input tax credit to the due date filing of the return for September or date of filing of annual return whichever is earlier. Now GS

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Published by

CA. CS. Abhay Sharma
(Partner at Abhay M Sharma & Co)
Category GST   Report

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