GST Input Tax Credit : Free Study Material
we have compiled Free Study Material on GST Input Tax Credit . Click on the Following Topics to study in details
- GST ITC Important Decisions : CA Satbir Singh
- New ITC Rules for New GST Returns
- GST ITC Claim Date extended for FY 2017 -18
- Rule 88A CGST :ITC Utilization : Commentary
- Can you use ITC to pay wrong ITC ?
- How to Claim Excess ITC of GSTR 2A
- How to Reverse Incorrect Input Tax Credit ?
- Last Date to Claim ITC of FY 2018-19
- How to Claim Missed Input Tax Credit of FY 2017 18
- GST Input Tax Credit Rules Changed from 01.02.2019 [Video]
- GST Penalty if Wrong Input Tax Credit availed or utilized
- Input tax Credit on capital goods purchased before GST Registration
- Reversal of GST Input Tax Credit on goods destroyed in Floods
- How Input Tax Credit is to be blocked/unblocked from Electronic credit ledger
- What is the Life of GST Input Tax Credit
- ITC on Lease Hold Land Payment
- Input Tax Credit in GST ( India )
- When you Can not Claim ITC under GST
- Input Tax Credit Review Audit – GST
- Last date to claim Input Tax Credit for FY 2017-18 under GST
- Time Limit for re claim of GST Input Tax Credit reversed due to non payment
- GST on Goods Lost by Theft
- Example on Rule 5 of GST Input Tax Credit Rule – ITC on Capital Goods
- Example on Rule 7 of GST Input Tax Credit Rule – Inputs Partly used for business and partly for other purposes
- Example Rule 8 of GST Input Tax Credit Rule – Capital Goods Partly used for Business and partly for other purposes
- Example Rule 9 GST Input Tax Credit Rules – Reversal of ITC on Inputs & Capital Goods
- Video : GST Input Tax Credit wrongly availed : GST News [Part 228]
- Video : GST ITC 4 : Goods to Job Worker :GST News [ Part 166 ]
- Circular No 42/16/2018 GST : CBIC clarify recovery of arrears under existing law &; reversal of inadmissible input tax credit
- GST Manual : Steps to Use Cash/ ITC for Payment of GST Demand
- How legal heir can transfer GST ITC in new entity in case of death of sole proprietor.
- GST Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A)
- How to get GST Refund of ITC paid on Exports without payment of Integrated Tax
- Receiving Intimation of ITC Blocked by GST Tax Official
- Reverse Input tax credit if finished goods are destroyed
- Applicability of GST on Free Sample Supplies
- How to Claim Prepaid expenses ITC under GST
- How to claim Input Tax Credit on CCTV camera & fire fighting system under GST
- How to Claim GST Input Tax Credit on Repair of Factory Building
- ITC available on steel, timber and sometimes cement which are used in the underground mines to provide a protective device for security purpose : FAQs Mining
GST Circulars on Input Tax Credit
Circular No 160/16/2021 GST : Clarification of GST related issues on ITC, Refund , Invoices etc
Circular No 142/12/2020-Dated 09.10.2020 GST Rule 36(4) Clarification
Circular No 98/18/2019 Dated 23rd April 2019 : GST ITC utilization Clarified : Rules 88A
Order No 02/2018 Central Tax : Extension of due date for availing ITC of FY 2017-18
GST Judgments on Input Tax Credit
ITC not allowed if supplier failed to deposit GST : High Court
ITC not allowed for FY 2019-20 if supplier filed GST returns in November 2020 : AAR
Reverse ITC on inputs used in Expired Caked and Pastries : AAR
New GST order on Input tax Credit Reversal based on Letter of GST Officer : HC decision
ITC on Motor Car purchased for Demo purpose available : AAR
GSTR-3B is not Return , ITC of FY 2017-18 can be claimed : GUJARAT High Court
No ITC on Renting of Motor Vehicle :AAR
ITC on Building Construction is allowed to be used for GST payable on its Rental Income : HC
ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling
ITC can be claimed if consideration paid through book adjustment : AAR
ITC on Rented Cars is available : AAR
No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR
No ITC on Gift of Gold Coins to customer at end of Scheme : AAR
No Input tax credit on ambulance for Employees before 01.02.2019 : AAR
No Input Tax Credit on services for employees township/colony and Guest House : AAAR
No ITC on Warehouse constructed using pre-fabricated structure as it is immovable property : AAR
No ITC for GST paid on intra-state supply in a state where Taxpayer is not registered : AAR
ITC of IGST paid on ‘bill to ship to’ model admissible : AAR
No ITC on Goods & Services used for creating sheds & Foundation of Plant & Machinery : AAR clarify
Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR
How ITC can be claimed in Civil Work, Mechanical Works and Electrical Work : AAR Clarify
No input tax credit if value in invoice is Zero : AAR
Input Tax Credit not available on Cash carry vans sold as scrap after using those in business : AAR
No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR
ITC is available even if supplies made under concessional rate of 5% GST: AAR
No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR
ITC on office fixtures & furniture, A.C. plant & sanitary fittings on newly constructed building
Free Video Lectures on GST Input Tax Credit
Here are the Free Videos Lectures on GST Input Tax Credit
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