Sectionwise GST analysis Finance Bill 2022 by C.A. Shubham Khaitan.
Dear all,
Your association SIMA is in receipt of an email by C.A. Shubham Khaitan Partner, Tax & Regulatory, S. Khaitan & Associates regarding the Sectionwise GST Analysis Finance Bill 2022.
The analysis of the following has been provided by Mr Shubham Khaitan:
1. ITC not to be availed if it is in the restricted category of GSTR-2B
2. Reference to Section 43A removed from the conditions for availment of ITC
3. Extension of the due date of availment of ITC to 30th November
4. Cancellation of registration due to non-filing of returns for a shorter time period
To view, the analysis provided by Mr Shubham Khaitan, PLEASE CLICK HERE.
Thanking You,
With regards,
For Silvassa Industries & Manufacturers Association
Narendra Trivedi
Secretary
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