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Provisions

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Querist : Anonymous

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Querist : Anonymous (Querist)
08 May 2018 Does Year end provisions should include GST component? If yes, we can't take ITC without having invoice in GST...
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CA Suresh Jain

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CA Suresh Jain (Expert)
08 May 2018 No GST is required, rather should not be, included in year end provision for expenses. The ITC can be claimed only on the strength of the Invoice of a supplier.

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