Restriction on availment of Input Tax Credit (ITC) w.e.f Oct 2019
The CBDT vide its Notification No 49/2019 has inserted a new rule – Rule 36(4) in Central Goods and Services Tax Rules,2017. The New Rule is as follows :- “ (4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been […]
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