56 total views Excess availment of Input tax credit pertaining for the FY 2017-18 & FY 2018-19:  An overview of the circular No.183/15/2022 Dt.27/12/2022:     One may note that the above instructions of circular No.183/15/2022 Dt.27/12/2022 will apply only to the ongoing proceedings in scrutiny/audit investigation, etc. for FY 2017-18 and 2018-19 and not to …
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