- 6173 Views
- 21 Nov 2019
- CA Geeta Smriti
- GST, CGST, SGST, UGST, IGST, Amendments, Rules, Circulars, Updates, Articles,
Sub-rule (4) to rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) has been inserted vide Notification No. 49/2019- Central Tax, dated 09.10.2019. The said sub-rule provides a restriction in availing of input tax credit (ITC) in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-......