GSTR-3B: Now GST registered taxpayers can claim pending input tax credit relating to past years namely financial year 2017-18, 18-19, 19-20 and 20-21 by filing an online rectification application. GSTN said, "A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orders issued under section 73/74."
from Tax-Wealth-Economic Times https://ift.tt/6AhvD4e
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