GST Portal (New Feature): Negative Liability Statement: October 2024
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- เผยแพร่เมื่อ 10 ต.ค. 2024
- Negative liability in the context of GST refers to a situation where a taxpayer's input tax credits (ITC) exceed their output tax liability for a given period. This can occur when a taxpayer purchases goods or services for business use and claims ITC, but their sales or services do not generate enough output tax to offset the ITC.
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