* ITC cannot be used for payment of Interest and late fee under GST.
* ITC cannot be used for payment of demand generated by Assessing Officer under Section 74 and 75 of CGST Act, 2017.
* Payment of tax under Reverse Charge Mechanism.
* Payment of tax under section 10 i.e. Composition Scheme
* CGST credit can’t be used for payment of SGST
* SGST credit can’t be used for payment of CGST.
If you are searching for an auditor office to file your tax return , feel free to contact us at 9242858227
Or mail us at gouthamtaxconsultancy@gmail.com