ITC on invoive
nukanaboina maruthi (150 Points)
08 December 2020nukanaboina maruthi (150 Points)
08 December 2020
JATINDER KUMAR
(Accountant)
(3662 Points)
Replied 08 December 2020
nukanaboina maruthi
(150 Points)
Replied 08 December 2020
ayusmita
(Tax consultant)
(5885 Points)
Replied 09 December 2020
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 09 December 2020
Proviso to Rule 36 provides the mandatory fields required in a vendor tax invoice to avail ITC -
Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, descripttion of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person. - Inserted vide Notf no. 39/2018-CT dt. 04.09.2018