THE INPUT TAX CREDIT PARADOX: AN ANALYSIS OF RULE 36(4) OF THE CENTRAL GOODS AND SERVICES TAX (CGST) RULES, 2017 WITH SPECIFIC EMPHASIS ON ITS LEGAL VALIDITY

Abir Satsangee and Shabd Roop Satsangee

Rajiv Gandhi National University of Law, Punjab

Sidhuwal - Bhadson Road,  Patiala, Punjab - 147006

ISSN(O): 2347-3827

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© Rajiv Gandhi National University of Law Punjab, 2020

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