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 12th Edition, authored by V.S. Datey & amended up to 1st February 2022, 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