Goods and Services Tax | Rule 43 Amendment Excluding Duty Scrips From ITC Reversal Is Prospective: GSTAT

GSTAT Kolkata holds Notification No. 14/2022 amending Rule 43 to exclude duty credit scrips from exempt turnover is prospective, but Section 74 cannot apply without fraud, wilful misstatement or suppression. The post Rule 43 Amendment Excluding Duty Scrips From ITC Reversal Is Prospective: GSTAT appeared first on TaxGuru .