#input tax credit
Log in to FollowLatest input tax credit updates, notifications, rulings, case laws, compliance requirements and expert analysis covering GST developments on TaxGuru.

Input Tax Credit (‘ITC’) on Corporate Social Responsibility (‘CSR’) expenses

Eligible ITC, Apportioned ITC & Blocked ITC under GST Act in India

Analysis of Amendment in Rule 37 disallowance of ITC for Non-payment to suppliers within 180 days

GST: Interest on differential output liability declared in subsequent months

AAR cannot give ruling on utilization of ITC available in Electronic Credit Ledger

HC lifts Provisional attachment of bank account along with ITC credit ledger

ITC of goods & services used for construction of a pipeline laid outside factory premises

Applicability of GST on Cold Storage

Input Tax Credit of Demo vehicles along with repair, maintenance & insurance

Claim of ITC as GSTR-2B is mandatory w.e.f. 01.01.2022

ITC of ST paid on manpower supply services used for providing canteen facility not eligible

GST and ITC on Canteen Services and recoveries from employees

Mandatory furnishing of ineligible / blocked ITC & reversal thereof in Form GSTR-3B – instructions

Benefit of Extended Time Limit to avail ITC till Nov 30
Explore the latest input tax credit updates on TaxGuru, including statutory provisions, notifications, circulars, advance rulings, judicial decisions and compliance developments. This page brings together practical coverage of important GST issues, procedural requirements and emerging interpretations to help taxpayers, businesses and professionals track changes and understand their compliance and litigation implications.
