GSTR-2A Non-Reflectance And Omitted Credit Notes Do Not Automatically Create GST Output Tax Liability
GSTR-2A Non-Reflectance And Omitted Credit Notes Do Not Automatically Create GST Output Tax Liability Issue Whether Input Tax Credit (ITC) can be disallowed under Section 16 prior to the insertion of clause (aa) solely due to non-reflection of invoices in Form GSTR-2A, where supporting bills of entry and sub-invoices are duly verified. Whether Section 35(6)… Read More »