Goods and Services Tax – GST Dated:- 19-10-2021 – News – As per Section 16(4) of CGST Act, 2017 , no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month of September 2021. The due date for the GSTR-3B for September 2021 is either 20th October 2021 for monthly filers and 22nd or 24th October 2021 depending on the State/UT of registration of the taxpayer. In view of the same, the following may kindly be noted: i.) Records (invoice or debit notes) pertaining to Financial Year 2020-21 reported in GSTR-1 after due date of GSTR-3B of September 2021 will not reflect as ITC Ava
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =