No public market currently exists, and just one may well hardly ever exist. DST applications are speculative and suitable only for Accredited Investors who never anticipate a need for liquidity or can afford to shed their overall financial commitment.
Ans. It has been clearly supplied the Restrict is for refund been given in the previous fiscal yr irrespective of the period for which the refund were claimed.
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Restriction imposed: The relevant registered individuals are unable to use ITC in surplus of 99% of output tax legal responsibility. In very simple words and phrases, much more than ninety nine% in the output tax liability can not be discharged by using input tax credit rating.
Following observing the safeguards, it may exempt the related taxpayers from adhering to this provision. Therefore it's instructed that authentic taxpayers who're troubled by this new rule ought to cautiously draft their representation for the Department to be able to circumvent the restriction of making one% tax payment by means of cash.
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♦ RCM legal responsibility discharged making use of cash in present economic 12 months shall not be taken into account for computing “more than 1% of total output tax legal responsibility upto the said month has become discharged in cash”.
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d) The registered particular person has discharged his liability in direction of output tax by electronic cash ledger in extra of one% of whole output tax legal responsibility applied cumulatively upto the claimed thirty day period in The present money year
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Author’s belief :- The restriction on utilization would be to be utilized on combination foundation. Nevertheless, you will discover higher odds
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