TAXATION OF UNEXPLAINED INCOME--BIG ALERT FOR TAXPAYERS

Okmoneta -Tuesday, January 13, 2026

Okmoneta

Input Tax Credit (ITC) availed under the GST law is conditional and subject to reversal in specified circumstances as prescribed under the Central Goods and Services Tax Act, 2017 and the Rules made thereunder. The major provisions governing ITC reversal are summarised below:

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