Excited to share that my article “ITC now firmly linked to supplier compliance” has been published on Tax India Online (TIOL)!
In this piece, I’ve analyzed the recent Madras High Court ruling in L&T Geostructure LLP vs Union of India, exploring the evolving jurisprudence around Rule 36(4) and its impact on Input Tax Credit (ITC) under GST.
Read the full article to understand how compliance by your vendors can now directly impact your ITC claims.
Article link: https://test.taxindiaonline.com/news/guest_column/details?id=51378
PDF attached for convenience.
Your thoughts and feedback are welcome!
(The author is a practicing advocate, Co-Founder and Legal Head of RB LawCorp.
He specializes in GST law. Suggestions or queries can be directed to
ashsharma@rblawcorp.in. The views expressed in this article are strictly
personal.)
