Navigating ITC Double Claiming Risks Post-GSTR-2B Introduction: A Guide for GST Compliance ...
The ITC was denied because the petitioner filed GSTR-3B returns beyond the due date stipulated in Section 16(4) of the WSBGST/CGST Act, 2017. The petitioner challenged the order passed under Section ...
Accepting the invoice saved by sellers on the GST portal will enable the buyers (recipients) to claim input tax credit ... taxpayer till the filing of GSTR-3B of the return period.