GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes [Read Circular]

The Central board of Indirect Taxes and Customs (CBIC) issued the clarification on Cut-off date for availing Input Tax Credit (ITC) in Debit Notes. Section 16 (4), as amended with effect from 01.01.2021, provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note […]
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