Clause by clause analysis of ITC disclosures in Annual Returns - Part 5

CA Yash Shah , Last updated: 19 December 2022  
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Introduction The key foundation based on which the GST law is structured is that the tax is to be levied and collected only on the value-added portion. In India, we have a method by which the tax suffered at an earlier point of time is allowed to be reduced from the tax payable on the subsequent

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Attached File : 3767979_48094_clause_by_clause_analysis_of_input_tax_credit_disclosures_in_annual_returns.pdf
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CA Yash Shah
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Category GST   Report

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