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NO 20% ITC Restriction if Supplier File Return on Quarterly basis

NO 20% ITC Restriction if Supplier File Return on Quarterly basis 20% ITC Restriction if Supplier File Return GSTR1 on Quarterly basis
[Rule 36 (4) of CGST Rules]

Claim of Input tax credit in GSTR 3B after rule 36(4) of CGST

#GSTR3B, #GSTR1 , #Rule36CGSTRules, #ITC

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