Blocked Credit under GST / Blocked credit section 17(5) / List of Blocked Credit under GST
🚨 Attention taxpayers!
New Amendment in GST for blocked credit is coming on October 1, 2023.
📅 The introduction of clause (fa) under section 17(5) after clause (f) will block Input Tax Credit (ITC) on goods or services purchased for Corporate Social Responsibility (CSR) activities under Section 135 of the Companies Act, 2013.
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