20% ITC restriction - will it be applicable on quarterly GSTR 1 filers| ConsultEase with ClearTax

There are some analyses that 20-20 provisions will not be applicable on quarterly return filers. It was said that the notification no. 45/2019 which enabled the quarterly GSTR 1 filing is not under section 37 but under section 148. Here we have clarified the situation. Views are strictly personal. Please consult before taking a business decision.

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ConsultEase does not agree or disagree with the views expressed in the video.

This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, tax or professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.

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