Tag: Rule 36(4)

In light of the recent clarification from government, it has become pertinent to look into the compliance of Rule 36(4) of CGST Rules, 2017...

Analysis by CA. Gaurav Gupta, Partner, MGS & Co. A lot of notifications relaxing due dates of returns., statements etc has been issued by the...

In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the CGST Act, 2017,...

Rule 36(4) of Central Goods and services Tax Rules, 2017 has brought in a substantial change by restricting the vailable Input Tax Credit (ITC)...