As on September 17th, 2020 the GSTN Portal has enabled the facility to delink the credit & debit notes from their original invoices for the ease of compliance & reduction of workload on the taxpayer.
The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...
https://www.thehindubusinessline.com/news/national/input-tax-credit-for-gst-assesses-only-up-to-invoices-matched-from-january-1/article38019855.ece Copy Finance ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback