#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.

Rule 86A – Conditions of use of amount available in Electronic Credit Ledger

Recent changes in GST W.E.F 01.01.2021 relating to ITC

GST- Concept of Seamless Flow of ITC & Contradictions

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

DGGI Gurugram arrests 3 for fraudulently claiming ITC of Rs 12.90 crore

Input Tax Credit Dilemma: Analysis of 14th Amendment to CGST Rules, 2017

Facts about 1% payment of tax liability in cash in GST under Rule 86B

ITC in GSTR-3B cannot exceed 105% of GSTR-2A- Analysis

Blocking of ITC in electronic credit ledger by dept under GST

When Allegation of Wrong Availment of Input Tax Credit Not Sustainable?

Explaining Unexplained facts of CGST Rule 86B

Validity of ITC restriction (20/10/5%) under Rule 36(4)- GST

HC explains invocation of Rule 86A for blocking ITC

Practical issues on ITC after Notification No. 94/2020-Central Tax
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.
