Analysis of Audit Observation of GST Department || ITC reversal under rule 37(3) Rule of 180 Days

In this Video I have discussed two main topics from the Audit Observation of the GST Department
1. Late fees of GSTR 9 Filing.
2. ITC Wrongly availed due to non payment of consideration within 180 days from the Date of Invoice.
@SudhanshuSingh0502