#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.

Why Can’t I Claim GST ITC on My Car, Staff Lunches & Office Renovation?

Bogus Agreement & Invalid Invoices Defeat Section 74 ITC Claim: Madras HC

Section 50(3) Interest Upheld for Wrongful ITC Availment & Utilisation: Madras HC

Section 74 Invocation Upheld for Wrongful ITC on Blocked Credits: Madras HC

Rule 39(1)(a) ITC Distribution Demand Remanded for Fresh Decision: Bombay HC

Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi

When the Buyer Doesn’t Pay: What a GST-Registered Supplier Can Really Do

CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC

Mandatory IMS Makes Invoice Review Critical to Protect ITC & Avoid GST Return Blocks

GST’s Invoice Management System: A New Gatekeeper for ITC

AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

Retrospective Supplier GST Registration Cancellation Alone Cannot Deny ITC: Madras HC

Retrospective GST Cancellation Cannot Deny ITC Without Evidence Against Bona Fide Buyers

No Cash Recovery Under GST Rule 86B When Output Tax Is Fully Paid Through ITC
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.
