Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017

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..... ar No. 41/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 - reg. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No .....

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