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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Restrictions on use of amount available in electronic credit ...

GST

December 27, 2020

Restrictions on use of amount available in electronic credit ledger - Mandatory payment of GST in cash @1% (restriction in utilizing ITC in excess of 99%) in certain specified circumstances - New Rule 86B of the Central Goods and Services Tax Rules, 2017

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