GST Input Tax Credit reversal - A difficult nut to crack

| Last updated: 12 August 2018

Rule 42 of the Central Goods and Service Tax Rules, 2017 determines the manner for the calculation of ITC on input and input service to be reversed. To understand the rule, first determine the following for a tax period say July 2017: Total input tax involved on inputs and input services in
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CA Pradeep Kumar Rajput

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