#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.

Mere admitted liability not enough to invoke Section 79 provision of CGST Act

100 % Clarity of Ineligible Input credit under GST

Utilisation of Input Tax Credit under GST

Summary of the New Sub Rule 4 of 36 of GST Rules 2017

New GST Rule – ITC claim restricted to 120% of GSTR-2A

GST ITC Capped at 120% Boon or Bane

Restrictions on Availment of Input Tax Credit: With Illustration

ITC on Hotel Accommodation/Stay Under GST

20% ITC Restriction under GST – An Analysis

Circular No 123/2019 Clarification or Confusion – Critical Analysis

Journal Entries for Input Tax Credit Adjustment as per Rule 36(4) of CGST

Restriction in availment of Input Tax Credit (ITC) under GST

6 Recent Updates in GST till 12th November 2019

Analysis of CBIC Circular clarifying restriction in availment of 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.
