Section 43 of CGST Act, 2017 : Section 43: Omitted
CGST Act, 2017
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Explanation using Example
Imagine a business owner, Mr. Sharma, who files his monthly GST returns detailing all the invoices for sales and purchases. Before the omission of Section 43 of The Central Goods and Services Tax Act, 2017 by the Finance Act, 2022, Mr. Sharma's output tax liability would be matched with the input tax credit claimed by...
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