GSTN issues advisory on ITC availability in GSTR-2B and GSTR-9 for FY ’21

policy updates

GSTN issues advisory in relation to input tax credit (ITC) in respect of records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 which have been submitted after the due date of furnishing the return for the month of September 2021. Plese refer to the advisory