The 5-Second Trick For 86 cash
The 5-Second Trick For 86 cash
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Q.nine When meaning to state that refund from the preceding economical 12 months should be more than one lakh, would the Restrict be calculated for all refunds taken alongside one another?
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Ans. The Restrict of one% is around the output tax liability only. Reverse cost payments can't be regarded as payment of output taxes. Thus, the Restrict of one% will exclude the part of taxes that has been paid out less than reverse demand.
Rule 86B limits the usage of enter tax credit (ITC) out there inside the electronic credit score ledger for discharging the output tax liability. This rule has an overriding influence on all the opposite CGST Principles.
♦ Price of inverted tax framework materials shall be A part of worth of taxable offer for figuring out applicability of the restriction [i.e. for calculating 50 lakhs limit].
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