#input tax credit
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Summary of 39th GST Council Meeting Decisions

Top 13 Takeaways of 39th GST Council Meeting

Outcome of 39th GST Council Meeting held on 14th March 2020

9 Key Highlights of 39th GST Council Meeting

39th GST Council recommendations on Law & Procedures

RCM on Security Services under GST from 1st January 2019

GST PMT 08 – An Overview

Need for frequent GSTR-2A reconciliation after 9th October 2019 for optimum utilisation of Working Capital

Wrongful availment of ITC beyond Rs. 5 crores – Gujarat HC Grants bail

Income Tax & GST Penal provisions for No entry or false entry in Books

No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting

IGST paid under RCM eligible for ITC

SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Relevant date of which GSTR-2A is used to calculate Restriction on ITC of 10%
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.
