CBIC notifies restrictions in the availment of ITC from 1st January 2022

Last updated: 31 December 2021

The Central Board of Indirect Taxes and Customs has notified the Central Goods and Services Tax (Tenth Amendment) Rules on 29th December 2021, in order to make amendments to the Central Goods and Services Tax Rules, 2017. As such, under the amended rules: (i) in rule 36, for sub-rule (4), the

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