Difference in ITC availed in GSTR 3B versus GSTR 2A and circular 183/15/2022-GST

CA Roopa Nayak , Last updated: 17 January 2023  
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Background Under GST law, input tax credit [ITC] can be availed by the registered person on the inward supplies of goods/services used/intend to be used in course of business of making taxable supplies/zero rated supplies. ITC can be availed subject to satisfaction of conditions set out in sectio

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Published by

CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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