CBIC Notifies ITC Cannot be Availed on Failure to Furnish Details in Form GSTR-1 - 31.12.2021

Central Board of Indirect Taxes and Customs (CBIC) has notified that the Input Tax Credit (ITC) cannot be availed on the failure of a supplier to furnish details of invoices or debit notes in FORM GSTR-1 or using Invoice Furnishing Facility (IFF)

Tags : Central Board of Indirect Taxes and Customs Input Tax Credit

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