1 article written by RAJAT GURNANI on ConsultEase.
Following are the FAQs on Rule 36(4) Notification No. 49/2019 – Central Tax, which clarifies the related issues of the notification on rule 36(4). Q1. What is the original source of this Rule 36(4)? Section 43A (4) of CGST (Amendment) Act, 2018 which states that :