Section 16 4 Of Cgst Act Amendment 2024 India

Section 16 4 Of Cgst Act Amendment 2024 India. Section 16(4) of the cgst act / the bgst act states that, input tax credit would be denied in cases where any invoice or debit note is issued after the due date of furnishing. This circular clarifies the time limit for claiming input tax credit (itc) under section 16 (4) of the cgst act, specifically for supplies received from unregistered persons where tax is paid.


Section 16 4 Of Cgst Act Amendment 2024 India

Section 16(4) of the cgst act specifies that no registered person can take input tax credit (itc) for any invoice or debit note issued. Section 16(4) of the cgst act / the bgst act states that, input tax credit would be denied in cases where any invoice or debit note is issued after the due date of furnishing.

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