Please overview the legislation inside your condition to learn more regarding the implications of not repaying a payday mortgage.
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Thereby if in any thirty day period, the Restrict of Rs. 50 lakhs is not really crossed although the turnover is greater than Rs. 6 crores in a very money yr, Rule 86B will not need to be complied with.
Restriction imposed: The applicable registered persons can't use ITC in excess of 99% of output tax legal responsibility. In basic words, over ninety nine% on the output tax legal responsibility can not be discharged through the use of enter tax credit score.
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Possessing reported this, it might be argued in this kind of scenario, there was no avoidance of any tax legal responsibility. Hence, there is absolutely no amount payable to the government. Therefore, there can not be any question of any tax liability or interest or penalty payable within the contravention of this provision.
Rule 86B has undergone intense criticism from several stakeholders ever For the reason that very same has become notified by the Government. It places a restriction on the quantity that may be employed from the Digital credit rating ledger while creating the payment of output taxes.
Ans. The limit of Rs. A person lakh is going to be calculated for inverted responsibility construction and zero rated materials independently. Therefore, the limit for your exports and materials to SEZ developer or unit will likely be clubbed to determine Rs. One particular lakh but that of the inverted responsibility framework could well be independent.
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