Change in the rules of ITC
The amendments in the GST Act is issued by the Notification No.39/2018. In which a new provision is introduced regarding the utilization of the ITC. It is a change in the rules of ITC to be utilized and how to be utilized. So, the video is regarding the Change in the utilization of the ITC. The manner of utilizing has been changed a little bit. The article is also there to be explained regarding the new provision of section 49A of the CGST Act. In the video, Ca Shaifaly Girdharwal has discussed and explained the effect of the new provision. This section is yet to be notified to be applicable, but still, it may create various issues as discussed in the video: