Seeks to carry out changes in the CGST Rules, 2017.| GST Notification 75/2019

GST Notification 75/2019-Central Tax ,dt. 26-12-2019

In case of fraudlent claim of 10% provIsional ITC commissioner may block debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount.

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Mandeep Kulkarni

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