The article explains the Meaning of Input Tax, Eligibility and Condition of Taking input tax credit, what is Blocked Credit under GST, and the Legality of block credit
source https://www.caclubindia.com/articles/legality-status-of-itc-block-by-gst-department-45999.asp
source https://www.caclubindia.com/articles/legality-status-of-itc-block-by-gst-department-45999.asp
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