Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

Topic

Publish Date

GST E-Ledgers, Decoded: A Walk Through Rules 85, 86 & 87

The Goods and Services Tax (GST) regime ushered in a new era of digital compliance, one where the government and taxpayers operate through seamlessly integrated online systems. At the heart of this ecosystem are the three electronic ledgers (e-ledgers) maintained on the GST portal for every registered taxpayer: 1.Electronic Liability Register, 2.Electronic Credit Ledger, and 3.Electronic Cash Ledger................... Read More