Restriction imposed: The applicable registered persons simply cannot use ITC in extra of ninety nine% of output tax liability. In very simple words, much more than 99% in the output tax legal responsibility can't be discharged by using input tax credit.
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Therefore, RP will have to discharge at the least 1% employing cash ledger in the thirty day period of April, if these types of RP is not covered in every other proviso
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Each and every lender in our community has their unique coverage In relation to late payments. Before you decide to agree to a personal loan you're going to be presented with the information concerning the implications of creating late payments.
Ans. Let's presume the next illustration so as to ascertain the applicability of Rule 86B for thirty day period of January 2021:
Nevertheless, the ITC accessible in the Digital credit score ledger could usually be fully utilised for discharging the output tax legal responsibility. The new Rule 86B has confined the usage of ITC harmony for having to pay its output tax legal responsibility.
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