Effective from Jan 2022, the tax payer has certain restrictions on availing his eligible Input Tax Credit in his GSTR3B as notified by Cbic, vide Notification 39 dtd 21.12.2021 The CBIC has amended the Section 16 by inserting a new subclause 16(2)(aa) as under: (aa) the details of the invoice or debit note referred to […]