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input tax credit

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Disallowance of ITC due to Supplier’s Default under GST

Goods and Services Tax : Input Tax Credit (ITC) is backbone of Goods and Services Tax (GST) framework, enabling seamless flow of credit across value chain....

July 12, 2025 540 Views 0 comment Print

Duty Credit Scrips: GST Implications & Input Tax Credit (ITC) Reversal

Goods and Services Tax : 1. Introduction to Duty Credit Scrips (DCS) Duty Credit Scrips (DCS) are export promotion incentives granted by the Government of ...

July 9, 2025 1380 Views 0 comment Print

GST on Ocean Freight: ITC, Legal and Valuation Issues

Goods and Services Tax : This article examines the complex legal landscape of GST on ocean freight for Indian imports, covering valuation, reverse charge, ...

July 9, 2025 7284 Views 0 comment Print

Revisiting Input Tax Credit Eligibility: Time to Revisit Section 16(2)(c)

Goods and Services Tax : Understand the challenges bona fide buyers face with GST Input Tax Credit denials due to supplier non-compliance and the legal sta...

July 7, 2025 945 Views 0 comment Print

Input Tax Credit under GST: Section 18 – Credit Availability in Special Cases

Goods and Services Tax : Understand GST Section 18 on Input Tax Credit availability in special circumstances like new registrations, status changes, and bu...

July 6, 2025 711 Views 0 comment Print


Latest News


Representation on GST Challenges related to Section 128A & 16(4) ITC Disallowance

Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...

December 17, 2024 6480 Views 0 comment Print

Fake ITC Frauds: Government Measures and GST Guidelines

Goods and Services Tax : Learn about India's efforts to combat fake ITC frauds, including special drives, legal actions, and GST guidelines for enforcement...

December 11, 2024 1455 Views 0 comment Print

Recommendations during 54th meeting of GST Council

Goods and Services Tax : Explore the key recommendations made by the GST Council during its 54th meeting, including changes in GST rates, GoM formations, a...

September 10, 2024 13209 Views 0 comment Print

Live Course: Analysis of Input Tax Credit from a Litigation Perspective

Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...

August 4, 2024 8694 Views 0 comment Print

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

Goods and Services Tax : CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection...

July 29, 2024 1158 Views 0 comment Print


Latest Judiciary


Can ITC Be Denied if Goods Are Delivered Directly to End Consumers?

Goods and Services Tax : Patna High Court examines if ITC can be denied when goods are delivered directly to end consumers and not physically received by t...

July 12, 2025 9 Views 0 comment Print

Delhi HC Quashes Negative Blocking of ITC

Goods and Services Tax : The Delhi High Court has ruled against the "negative blocking" of Electronic Credit Ledgers, citing that such actions exceed the s...

July 11, 2025 156 Views 0 comment Print

Delhi HC Protects Buyers from Seller VAT Default

Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....

July 11, 2025 129 Views 0 comment Print

Bona fide buyers cannot be denied ITC for seller’s failure to Pay VAT: Delhi HC

Goods and Services Tax : Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling de...

July 11, 2025 273 Views 0 comment Print

Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

Goods and Services Tax : Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to b...

July 11, 2025 93 Views 0 comment Print


Latest Notifications


CBIC Launches Trade Facilitation Initiatives, Cracks Down on Fraud

Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...

February 17, 2025 573 Views 0 comment Print

ITC Availability for Goods Under Ex-Works Contract Clarified

Goods and Services Tax : CBIC clarifies ITC eligibility for goods delivered under Ex-Works contract as per Section 16(2)(b) of CGST Act, 2017...

December 31, 2024 8259 Views 0 comment Print

Clarification on ITC Reversal for ECO under GST Act

Goods and Services Tax : The circular clarifies that electronic commerce operators under section 9(5) of CGST Act need not reverse input tax credit for spe...

December 31, 2024 1962 Views 0 comment Print

Advisory on GST Invoice Management System (IMS) Phase 1

Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...

November 12, 2024 23787 Views 0 comment Print

Clarification on Input Tax Credit: Circular No. 237/31/2024-GST

Goods and Services Tax : CBIC clarifies input tax credit provisions under Section 16(5) & 16(6) of CGST Act, detailing rectification procedures for wrong c...

October 15, 2024 20376 Views 0 comment Print


Latest Posts in input tax credit

Can ITC Be Denied if Goods Are Delivered Directly to End Consumers?

July 12, 2025 9 Views 0 comment Print

Patna High Court examines if ITC can be denied when goods are delivered directly to end consumers and not physically received by the dealer.

Disallowance of ITC due to Supplier’s Default under GST

July 12, 2025 540 Views 0 comment Print

Input Tax Credit (ITC) is backbone of Goods and Services Tax (GST) framework, enabling seamless flow of credit across value chain. However, right to avail ITC is subject to various conditions stipulated under Section 16 and Section 17 of CGST Act, 2017.

Delhi HC Quashes Negative Blocking of ITC

July 11, 2025 156 Views 0 comment Print

The Delhi High Court has ruled against the “negative blocking” of Electronic Credit Ledgers, citing that such actions exceed the scope of Rule 86A of the CGST Rules.

Delhi HC Protects Buyers from Seller VAT Default

July 11, 2025 129 Views 0 comment Print

Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller’s tax default; cites Article 14.

Bona fide buyers cannot be denied ITC for seller’s failure to Pay VAT: Delhi HC

July 11, 2025 273 Views 0 comment Print

Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling dealer’s tax deposit failures.

Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

July 11, 2025 93 Views 0 comment Print

Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to buyers for seller’s tax defaults.

Delhi HC shields bona fide purchasers from ITC denial due to seller’s tax default

July 11, 2025 189 Views 0 comment Print

Delhi High Court reviews the constitutionality of DVAT Act Section 9(2)(g), impacting Input Tax Credit for purchasers due to seller’s tax defaults. Examines impact on bona fide dealers.

Bona Fide Buyers Not Liable for Seller’s Tax Defaults: Delhi HC

July 11, 2025 135 Views 0 comment Print

Delhi High Court sets aside tax notices, ruling on Section 9(2)(g) of DVAT Act. Upholds right to Input Tax Credit for bona fide purchasers.

Bona Fide Buyers Shielded from Seller’s VAT Default: Delhi HC

July 11, 2025 69 Views 0 comment Print

Delhi High Court sets aside Section 9(2)(g) of the DVAT Act, ruling it violates Articles 14 and 19(1)(g) by denying input tax credit to bona fide purchasers for seller’s default.

Buyer’s ITC Safe if Seller Defaults on Tax: Delhi HC

July 11, 2025 180 Views 0 comment Print

Delhi High Court ruled that bona fide buyers can’t be denied Input Tax Credit (ITC) for a seller’s failure to deposit VAT, reading down Section 9(2)(g) of DVAT Act.

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