20% ITC Computation Excel Tool Posted by rtsprofessionalstudy on November 13, 2019 with 0 Comment 3,174 Views Circular No. 123/42/2019-GST dated November 11, 2019 clarifying restrictions on availment of Input Tax Credit (ITC) in terms of Rule 36(4) of CGST Rules, 2017 issued. Excel tool Spread the love