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Section 43A – Filing Returns and Availing ITC

Section 43A is a recent addition to the CGST Act, 2019 which deals with the procedure for filing returns and availing Input Tax Credit. It has made the previously followed procedures more simplified and easy. Hence, getting acquainted with Section 43A is important for taxpayers who have to furnish returns and avail credit. This article … Read moreSection 43A – Filing Returns and Availing ITC