GST: Gauhati HC upholds Constitutional Validity of Rule 36(4) of CGST Rules [Read Order]
Section 43A of the CGST Act defines the process for filing returns in order to receive input tax credit, while Section 16 of the CGST Act and Rule 36 of the CGST Rules relate to a registered person's eligibility to receive input tax credit
The Gauhati High Court affirmed constitutional validity of Regulation 36(4) of the Central Goods and Services Tax/Assam Goods and Services Tax Rules, 2017. For a registered person to claim an input tax credit ( ITC ), the law lays forth the circumstances and documentation required. Club Your Income – Maximize Your Earnings! The petitioner, High Tech…
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