Sep 22, 20231 minGSTKerala HC held that 2A is not a necessary condition to avail ITCKerala HC in the case of Diya Agencies has held that non availability of ITC in 2A can not be a sole ground for denial of ITC. Department...
Nov 8, 20223 minGSTEligibility of ITC: Comprehensive Analysis of Amendments Carried Out by Finance Act, 2021 and 2022There are various changes made in Section 16, 37 and 38 vide Finance Act, 2021 and 2022 to restrict the eligibility for the ITC. In this...