we have incurred CSR expenditure from Apri 23 to Sept.23
As per notification No.28/31.07.23 ,Central Tax , taking itc on csr expenditure is prospective i.e.01.10.23
( As per finance act 23 , inserted clause " fa" in section 17 (5 ) in gst
CSR expenditure itc is blocked )
can we take gst input on CSR expenditure incurred from Apri 23 to Sept.23 period , in sept.23 , 3b return