Rule 88A – Order of utilization of input tax credit (April 2019)
This is an update on a recent amendment of the CGST Rules, vide N/N. 16/2019 – Central Tax, dated 29 March 2019. One of the important amendments pertains to insertion of Rule 88A: Order of utilization of input tax credit (ITC). The present amendment is integrally linked to the amendment in the CGST Act, 2017, …
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