Unreconciled Mismatches of ITC and GST liability beyond a week could trigger Demand and Recovery Action

The article discusses the newly introduced Rule 88D of CGST Rules which deals with mismatches between Input Tax Credit auto-populated in GSTR-2B and that reported in GSTR-3B by the taxpayer.

Related Keywords

,Council Meeting ,High Courts ,Gst Law ,Input Tax Credit ,Itc ,Rule 88d Of Cgst Rules ,50th Gst Council Meeting ,Goods And Services Tax ,Gstr 2b ,Gstr 3b ,Lakshmikumaran Amp Sridharan ,