Eye Share : Rule 88A - A half-baked solution?

Apr 15,2019

The Government with a view to tackle the problem of un-allocated IGST inserted Section 49A to provide that ITC available in Central as well as State GST credit ledger shall be first knocked-off against IGST, CGST and SGST in that order only. The amendment caused cash flow problems of businesses, especially in sectors that invest heavily in inventory such as automobiles, infrastructure etc.Mr. Anuj Kakkar (Partner, Vriddhi Associates) in his insightful article discusses R...

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