Posted inGST Handout
Rule 86B of CGST Rules, 2017: Restriction on Use of Input Tax Credit
Introduction In the ongoing effort to tighten GST compliance and
Posted inGST Handout
Rule 42: Apportionment of Input Tax Credit (ITC)
Introduction The Goods and Services Tax (GST) framework allows businesses
Posted inGST Handout
Inverted Duty Structure under GST
Introduction An Inverted Duty Structure (IDS) arises when the rate