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Section 16(5) & (6) of CGST- A gesture of relief

Under the whole concept of GST, the input tax credit can be said the main area of the consideration of the taxpayer as well as the GST department. Now a days, there are various measures which are initiated by the department to keep an eye to check the compliances of ITC for example introduction of opening balance of ITC credit reversal & reclaim statement, Introduction of RCM Liability/ITC Statement etc............... Read More