GSTR-3B for Sept ’21 – Censorious compliance followed by Hidden cost By Anand Gupta TaxGuru

GSTR-3B for Sept ’21 – Censorious compliance followed by Hidden cost GST Department has made it’s stand crystal clear that a tax payer has to strictly comply with provisions of Section 16(2)(c) of CGST Act, 2017 and GST Portal itself will ensure that such ITC is reflected as ITC not available to tax payers.

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