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Home > News > GSTLast Updated: Nov 15th 2023
Taxpayers must reverse the Input Tax Credit (ITC) claimed on such invoice or debit note, according to Rule 37A of the CGST Rules, 2017.
Source(s): gst.gov.in, Team EZTax.in
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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.