The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Clarification in respect of apportionment of ITC in cases of business reorganization (events of the merger, demerger, amalgamation or change in constitution/ownership of a business) u/s 18 (3) of CGST Act r/w Rule 18(3) of CGST Act and Rule 41(1) has been […]
The post CBIC clarifies Apportionment of ITC in cases of Business Reorganization [Read Circular] appeared first on Taxscan | Simplifying Tax Laws.
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