The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a clarification on Restriction in availing of the input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. The said sub-rule provides a restriction in availing of input tax credit (ITC) in respect of invoices or debit […]
The post CBIC issues Clarification on Restriction in Availment of ITC in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 appeared first on Taxscan | Simplifying Tax Laws.
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