Sponsored
    Follow Us:

Jatin Jain

Latest Posts by Jatin Jain

Methodology for computation of provisional input tax credit (20%) under rule 36 of GST

November 6, 2019 6315 Views 3 comments Print

Whether the new rules (imposing the restriction of 20% on input tax credit (‘ITC’)) could be implemented without notifying Section 43(A) of the CGST Act? Whether amendment in Rule 36 of the CGST Rules, 2017 could be brought about, leaving the recipient at the whims of the supplier, thereby violating a person of its substantive right and overriding Article 14 and Article 19 of the Constitution?

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031