Taxmann’s GST Input Tax Credit

GST Input Tax Credit provides complete guidance on the following under GST:


• Input Tax Credit


• Refund of Input Tax Credit


• Export issues relating to Input Tax Credit


It also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc.


The Present Publication is the 11th Edition, authored by V.S. Datey & updated till 15th June 2021, with the following coverage:


• Manner and requirements for availing Input Tax Credit


• Cases involving reversal of Input Tax Credit


• Treatment of Input Tax Credit in case of exempted as well as taxable supplies


• Refund of Input Tax Credit


• Relevant Sections, Rules and clarifications regarding Input Tax Credit


The contents of the book are as follows:


• GST – An Overview


• VAT Concept and its Application in GST


• Input Tax Credit


• Input Tax Credit – Other Issues


• Input Tax Credit when exempted as well as taxable supplies are made


• Input Service Distributor (ISD)


• Utilisation of Input Tax Credit for payment of tax on output supply


• Exports and Imports


• Refund in GST