"A CA by profession, I have a keen interest in writing about diffrent areas of my profession and aspire to be a good public speaker and impart quality information to a public at large. "
So recently this new Rule 36(4) of CGST Rules, 2017 had inserted vide Notification No. 49/2019, which says that: ‘Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not […]
