GST Input Tax Credit

This book 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 13^th Edition and has been amended upto 1^st February 2023. This book is authored by V.S. Datey 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
• Highlights of GST Law
• 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