ITC restriction on invoices or debit notes not uploaded in GSTR-1

Lalit Kumar Gupta , Last updated: 11 December 2019  
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Input Tax Credit restriction - Rule 36(4) of CGST Rules, 2017 inserted vide Notification No. 49/2019 dated 09th Oct, 2019 and it was made applicable w.e.f. 09th Oct, 2019. Relevant extract of said notification is reproduced as under: - In the said rules, in rule 36, after sub-rule (3), th

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Lalit Kumar Gupta
(Service)
Category GST   Report

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