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GST Tip – 198

As per the Draft Input Tax Credit Rules, Input tax credit can be availed only the debit note issued by the supplier of  goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the […]

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GST Tip – 174

Input tax credit availed has to be reversed as output tax liability if the supplier of goods or services is not paid within 180 days from the date of issue of the tax invoice.

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