GST ITC available when reflected in GSTR 2A/ 2B w.e.f. January 01, 2022

Bimal Jain , Last updated: 23 December 2021  
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Background The Honble Finance Minister, in Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 (the CGST Act) to insert a new condition for availment of Input Tax Credit (ITC) under the GST. Accordingly, amended Bill was passed in

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Bimal Jain
(Service)
Category GST   Report

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