New CGST provision on input tax credit for 2018-19 invoices submitted before Nov 2021.
Case-Laws
GST
Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note for financial year 2018-19 prior to November 30, 2021, falling under the purview of sub-section (5). High Court directed respondent authorities to consider the matter and pass appropriate order considering the provision
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =