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What is section says 16(2)(aa) read Rule with 60(7)

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(Querist)
23 April 2023 what is section says 16(2) read rule with 60(7) under GST.
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CA SANDESH MAHIPAL

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CA SANDESH MAHIPAL (Expert)
23 April 2023 It means ITC can be availed only if it is visible in GSTR-2B.

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