Think Differently: Input credit is eligible for default of supplier in furnishing GSR-1 return and invoice not reflected on portal based on other documents; Gauhati High Court Protects Bona Fide Buyers Despite Section 16(2)(aa) Restrictions
Read more at: https://taxguru.in/goods-and-service-tax/input-tax-credit-eligible-supplier-failed-file-gstr-1-gauhati-hc.html
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