#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.

Mandatory furnishing of correct ineligible ITC & reversal thereof in Form GSTR-3B

CGST Rule 86B Restriction on use of amount available in Electronic Credit Ledger

Reverse Charge Liability under GST Not Paid In 2018-19

‘Sufficient Balance’ not required in Electronic Credit Ledger in order to block ITC due to ineligibility under Rule 86A

Availability of ITC on CSR Expenses

Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2

Availability of ITC to under marginal scheme – Rule 32(5)

Filling of TRAN FORMS to claim transitional ITC –Simplified

ITC eligible on CSR expenditure spent by company

Co-operative Housing society not eligible to claim ITC on receipt of works contract services

Blocking of electronic credit ledger is possible inspite of NIL or insufficient balance

Kerala VAT Dealer Cannot Claim Refund/Avail ITC on Return of Goods after Limitation Period

Saga of availability of Electronic Credit Ledger for Pre-deposit payment for appeal Filing

ITC: Section 16(4) of CGST Act as amended by notification No. 18/2022
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.
