Tag Archives: ITC under GST

Circular No 98/18/2019 : GST ITC utilization Clarified : Rules 88A

By | April 24, 2019

Circular No 98/18/2019 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. Video by CA Satbir Singh on Circular No 98/18/2019 Read Circular No 98/18/2019 F. No. CBEC – 20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board… Read More »

Input Tax Credit under GST (India)- Process & Conditions

By | October 31, 2016

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 »