GSTR-2 will not be available anymore. It will be subsumed in single return as proposed by GST council.
Yes ITC will be available on provisional basis. After 6 months of implementation of simple return, they have said that actual ITC will be allowed. So approximately 1 year we will have to wait for actual credit availment.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
