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  • December 04, 2019

    Restriction in the availment of the Input Tax Credit (“ITC”) in terms of Rule 36(4) of the CGST Rule

    With a view to ensure timely filing of return “GSTR 1” by the taxpayers, the Central Government has introduced a new Rule 36(4) which provides restriction in the availment of ITC with respect to the invoices or debit notes which have not been uploaded by the ...