GST Advisory on ITC Availability for FY 2020-21
No taxpayer shall receive input tax credit in regard records (invoices and debit notes) for the supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month of September 2021, according to Section 16(4) of the CGST Act, 2017. The GSTR-3B is due on …