RSM India

Standard Operating Procedure

Restrictions on Input Tax Credit (ITC) and Standard Operating Procedure (SOP) in case of Non-filing of returns

8 January 2020
The Government has amended Central GST Rules, 2017 by inserting conditions with respect to availment of Input Tax Credit and also released Standard Operating Procedure (SOP) to be followed in case of non-filers of return. The key changes have been discussed in the newsflash enclosed herewith and we would be pleased to clarify any pertinent aspects.