gst

GST

Amendments to GST rules (23.03.2020)

Summary of Important Amendments to GST Rules as per the notifications issued on 23.03.2020:- GST Registration:- As per Notification No. 16/2020- dated 23.03.2020:- Authentication of Aadhaar number for grant of registration As per Rule 8 (4A) of...

CA Harshi Modi - April 6, 2020

GST

Restriction in Availment of Credit in terms of sub rule (4) of rule 36 of CGST Rules,2017

As per CGST Rule 36(4) : Input tax credit to the recipient in respect of invoices or debit notes that are not reflected in his FORM GSTR-2A shall be restricted to 10 % of the eligible...