Reversal of input tax credit (ITC) in the case of non-payment of consideration – The amount which has been paid by the recipient on behalf of the supplier [in accordance with section 15(2)(b)] shall not be considered for reversal of ITC u/s 37 –

Goods and Services Tax – Reversal of input tax credit (ITC) in the case of non-payment of consideration – The amount which has been paid by the recipient on behalf of the supplier [in accordance with

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