#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.

Refund claim of accumulated ITC allowed even when input and output tax is same

ITC Can Be Blocked Even if No Balance Exists on Date of Order: Allahabad HC

Beyond the 14th- Why Real-Time GSTR-2B is the Future of ITC

Section 16(2)(c), Rule 37A and Tripura HC’s Protection of Bona Fide Recipients in GST

GST ITC Denied on Commercial Building Construction Despite Taxable Rental Output: AAR Tamilnadu

HP HC Allowed Manual GSTR-3B Filing Due to Technical Error in ITC Claim

Madras HC Set Aside GSTR-2A vs 3B Mismatch Demand Due to Retrospective ITC Amendment

SC Restored Bail Due to Limited Need for Custodial Interrogation in GST Fraud Case

Allahabad HC Suspended ITC Blockage Due to Non-Supply of Adverse Material

Delhi HC Set Aside Negative ITC Blocking Due to Lack of Credit Balance

Section 16 (1) vs Section 17(5) of CGST Act – Is blocked ITC contrary to right to credit?

GST Advance Ruling Denied Where Issue Already Decided in departmental Proceedings

Fraudulent ITC & Fake Invoices under GST: Applicability of Sections 73, 74, 122 & 132

Retrospective GST Cancellation Vs Bona Fide Buyers: Why Section 29(2) Cannot Override ITC Rights
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.
