GST Changes in Finance Bill 2022
GST Changes in Finance Bill 2022 Time-limit to avail ITC u/s 16(4) extended till 30th November of next year from 30th September. Additional Condition for availment of ITC u/s 16(2)- ITC can be availed only if the same is not restricted in GSTR-2B. Composition Tax Payer’s Registration can be cancelled suo-moto if they have not …