Utilisation of Input Tax Credit

CA Ankit Singhal , Last updated: 05 April 2019  
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UTILISATION OF INPUT TAX CREDIT Section 49A 49B read with Rule 88A of CGST ACT. CGST Amendment Act 2018 insert two new sections Section 49A 49B containing new order of set off of GST liability (from 1st Feb 2019). Prior to this Section 49(5) of CGST Act contains the manner of utilization of IT

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CA Ankit Singhal
(Practicing CA in Delhi)
Category GST   Report

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