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Input Tax Credit – Procedure to claim April 2021 onwards
Introduction
Recently, there have been multiple amendments and notifications under GST. This leads to difficulty in confirming whether an entity is in compliance with the GST law or not. Some of the recent changes are:
- E-invoicing being introduced in a phased manner from October 2020.
- Finance Act 2021, having major modifications but not yet notified
- Pandemic lockdown related notifications
- Rule 36(4) – 5?-hoc credit reduction and validity
Considering industry hardship...
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