Dr. K R Pundareeka Vitala, Anil R, and Dr.Pramod Kumar Pandey. “ITC Vs Composition Scheme: An Empirical Evidence of Issues and Challenges for Utilization of Input Tax Credit in GST Among the Business Houses of North-Bangalore”. PalArch’s Journal of Archaeology of Egypt / Egyptology 18, no. 09 (July 13, 2021): 215–229. Accessed October 31, 2025. https://archives.palarch.nl/index.php/jae/article/view/9305.