Input Tax Credit restriction under GST rules communicated to field officers, with directions to ensure compliance. Restriction on the utilisation of Input Tax Credit under rule 36(4) of the GST Rules, 2017 was communicated to field officers by forwarding the relevant GST circular. The instruction required zonal and executive officers to inform subordinate officers and ensure compliance with the restriction on Input Tax Credit utilisation, and the communication was issued with the approval of the Commissioner, State Tax.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit restriction under GST rules communicated to field officers, with directions to ensure compliance.
Restriction on the utilisation of Input Tax Credit under rule 36(4) of the GST Rules, 2017 was communicated to field officers by forwarding the relevant GST circular. The instruction required zonal and executive officers to inform subordinate officers and ensure compliance with the restriction on Input Tax Credit utilisation, and the communication was issued with the approval of the Commissioner, State Tax.
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