https://www.taxtmi.com/acts?id=38772 The amendment treats persons who cause another to commit an offence and those who retain benefits from such offences as liable, and specifies that availing input tax credit using particular invoices or fraudulently availing input tax credit without any invoice is an offence, while removing a duplicate reference to fraudulent availing of input tax credit. en-us Sat, 28 Mar 2020 11:19:27 +0530 Mon, 28 Dec 2020 11:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38772 The amendment treats persons who cause another to commit an offence and those who retain benefits from such offences as liable, and specifies that availing input tax credit using particular invoices or fraudulently availing input tax credit without any invoice is an offence, while removing a duplicate reference to fraudulent availing of input tax credit. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 11:19:27 +0530 https://www.taxtmi.com/acts?id=38772