Clarification to deal with difference in Input Tax Credit (ITC) availed inFORM GSTR-3B as compared to that detailed in FORM GSTR-2A – reg.
Clarification to deal with difference in Input Tax Credit (ITC) availed inFORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and2018-19– reg. Section 16 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) provides for eligibility and conditions for availing Input Tax Credit (ITC). During the initial period …
