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ITC Mismatch in GSTR-3B vs GSTR-2A/2B – Rule 36 (4) & It’s Constitutional Validity

Goods & Services Tax is a very comprehensive indirect tax levied on the supply of goods and services in our country. It was launched countrywide on July 1, 2017, by the President of India. GST was brought in as a revolutionary change and India’s biggest tax system overhaul with one of the essential objectives of providing seamless credit flow to the taxpayers.

Source Taxguru

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