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CBIC NOTIFIES ITC CANNOT BE AVAILED ON FAILURE TO FURNISH DETAILS IN FORM GSTR-1 - (31 Dec 2021)

Goods and Services Tax

Central Board of Indirect Taxes and Customs (CBIC) has notified that the Input Tax Credit (ITC) cannot be availed on the failure of a supplier to furnish details of invoices or debit notes in FORM GSTR-1 or using Invoice Furnishing Facility (IFF)

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