Benefits of Debit Notes delinked from Sale Invoices under GST

CA. Heet Shah , Last updated: 12 September 2022  
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With effect from 01.01.2021, section 16(4) of the CGST Act, 2017 was amended videthe Finance Act, 2020, so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. The amendment made is shown as: A registered pe

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Attached File : 2089259_47724_benifits_of_delinkng_debit_notes.pdf
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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category GST   Report

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