Notification No. 94 /2020 – Central Tax
According to Goods and Service Tax provision In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax
Rules, 2017, namely: –
Rule 36(4) amended to reduce ITC entitlement for invoices not furnished by supplier from 10% to 5% so that notification no.94/2020 issued.