Circular No 98/18/2019 : GST Circular No 98/18/2019 : GST Dated 23rd April 2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
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 Last date to avail ITC of FY 2018-19 under GST GST ITC… Read More »
GST ITC ( Input Tax Credit ) Free E Book Download Free E Book on GST ITC : Input Tax Credit Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST… Read More »
Whether input tax credit can be availed on input services and capital goods when there is application for new registration or voluntary registration under section 18 When there is application for new registration or voluntary registration under Section 23(1) or Section 23(3) GST , Input tax credit cannot be availed on the input services and… Read More »
What is the time limit within which the recipient of service is liable to pay the value of supply with taxes to the supplier of service to avail input tax credit? The time limit is three months from the date of issue of invoice by the supplier of service within which the recipient is liable… Read More »
GST Credit Extract of Section 16(2) –Eligibility and conditions for taking input tax credit of Revised Model GST Law No registered taxable person shall be entitled to the credit of any input tax in respect of any supply of goods and/or services to him unless,- (a) he is in possession of a tax invoice or debit… Read More »
Concept of Input Tax Credit under GST by CA. SS Gupta Published on Nov 10, 2016 Analysis of provisions relating to Input Tax Credits under Model GST Law by CA. SS Gupta, Mumbai Related Post Steps to enrol on GST Common Portal (India) How to login to GST Common Portal (India) How to Enroll on… Read More »
Input Tax Credit under GST Registration for availing Input Tax Credit under GST: 1. The person intending to avail ITC should be Registered taxable person. 2. The supplier of goods and/or supplies in respect of which ITC is intended to be availed has to be registered under IGST or MGST as the case may be.… Read More »