Rule 37A CGST Rules 2017 Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
Rule – 37A Central Goods and Services Tax Rules, 2017 1[Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof. 37A. Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or… Read More »