The Central Board of Indirect Taxes and Customs ( CBIC ) has notified Central Goods and Services Tax (Sixth Amendment) Rules, 2019. On October 9, 2019, vide Notification No. 49/2019-Central Tax, the amendment rules have provided that total unmatched credit cannot exceed 20% of ITC available in GSTR 2A, prescribed Form GST DRC-01A for intimation […]
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