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All sections at a time applicable in gst act

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(Querist)
08 May 2022 Sir,
Any Gst registered dealers violation of itc provisions Sec 16(2) and sec 16(4) and 36(4) at a time applicable in gst act.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
09 May 2022 Yes, in case ITC availed without invoice and after due date and 2b credit not available.

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