GSTR 2A and 2B of the said assessees on the monthly grounds and hence they were not present in the business anymore due to the same cause that people purchasing the goods and services from such people who were unable to get GST input in the GSTR-3B as per the introduction Rule 36(4...
New ITC Changes:ITC can be claimed only if the invoice is present in GSTR 2B of the recipient. And, the invoice is available in GSTR 2B of the recipient only if GSTR 1 is filed by the supplier. GSTR 1 can be filed by the supplier only if GSTR 3B of previous months are filed....
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