Form GSTR-2A shall be restricted to 10% ( Input Tax Credit Restriction)

The Central Board of Indirect Taxes and Customs ( CBIC ) on December 26th, 2019 by virtue of Notification Number 75/2019 notified the CGST rule (Ninth Amendment), 2019 concerning the denial of credit. The eligible credit in case the invoices or debit notes are not reflected in filings has been reduced to from 20% to … Continue reading Form GSTR-2A shall be restricted to 10% ( Input Tax Credit Restriction)