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Key Updates to the CGST Rules: 2024 Amendments You Should Know
1. Rule 36 – Input Tax Credit (ITC) Amendment: Input tax credit cannot be availed if tax has been paid in response to an order confirming demand due to fraud, willful misstatement, or suppression of facts under Section 74 of the CGST Act. Impact: ITC is restricted in cases of fraud, ensuring stricter compliance. 2. […]
