Jan 09, 2023
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KMS update ITC Implementation Process

  1. Legal provisions under GST related to availment of ITC
  2. Eligibility of input tax credit section 17(5) of CGST ACT, 2017
  3. Critical points to be taken care before 20-10-2021 (before September GSTR-3B due date) for the year 2020-21
  4. Introduction of clause (aa) u/s 16 of CGST ACT,ITC reconciliation process 2017 – 100% ITC matching with form GSTR-2A
  5. ITC reconciliation process

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