Tag Archives: Principal Commissioner of CGST & CX

Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims

By | October 3, 2026

Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Issue Whether ITC reversals reported in Form GSTR-3B during a tax period, but pertaining to… Read More »