{"id":1539,"date":"2019-11-20T13:28:42","date_gmt":"2019-11-20T13:28:42","guid":{"rendered":"http:\/\/dahotreca.com.com\/?p=1539"},"modified":"2019-11-20T13:28:42","modified_gmt":"2019-11-20T13:28:42","slug":"restriction-in-availment-of-input-tax-credit-itc-in-terms-of-sub-rule-4-of-rule-36-of-cgst-rules-2017-i-e-80-20-rule","status":"publish","type":"post","link":"https:\/\/dahotreca.com\/?p=1539","title":{"rendered":"Restriction in availment of input tax credit (ITC) in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 (i.e. 80-20 Rule)."},"content":{"rendered":"\n<p>\n\nKeen to plug revenue leakages, the government has decided to restrict input tax credit under the goods and services tax to 20% of the eligible amount for an entity if its supplier has not uploaded relevant invoices detailing the payments made.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/dahotreca.com\/wp-content\/uploads\/2019\/11\/notfctn-49-central-tax-english-2019.pdf\">notfctn-49-central-tax-english-2019<\/a><a href=\"https:\/\/dahotreca.com\/wp-content\/uploads\/2019\/11\/notfctn-49-central-tax-english-2019.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Keen to plug revenue leakages, the government has decided to restrict input tax credit under the goods and services tax to 20% of the eligible amount for an entity if its supplier has not uploaded relevant invoices detailing the payments made.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[19],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"User Collaborator","author_link":"https:\/\/dahotreca.com\/?author=3"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/dahotreca.com\/?cat=8\" rel=\"category\">Indirect Taxation<\/a>","rttpg_excerpt":"Keen to plug revenue leakages, the government has decided to restrict input tax credit under the goods and services tax to 20% of the eligible amount for an entity if its supplier has not uploaded relevant invoices detailing the payments made.","_links":{"self":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/1539"}],"collection":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1539"}],"version-history":[{"count":1,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/1539\/revisions"}],"predecessor-version":[{"id":1541,"href":"https:\/\/dahotreca.com\/index.php?rest_route=\/wp\/v2\/posts\/1539\/revisions\/1541"}],"wp:attachment":[{"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dahotreca.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}