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Geetika Shrivastava

Executive Partner, Tattvam Advisors

Latest Articles By Geetika Shrivastava

GST- Invoice Matching Principle Gets Statutory Recognition

Geetika Shrivastava

The new return filing mechanism based on the matching concept was introduced under the GST law vide Finance Bill 2018 which permitted the recipient to take provisional input tax credit even on the invoices not furnished by the supplier to a maximum of 20% of eligible input tax credit as available in his inward details.

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