#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.

Analysis of Notifications & Circulars for Week ending 3rd August 2025

Calcutta HC Quashes Fresh ITC Demand Already Adjudicated U/s. 74

Gujarat HC Blocks Arbitrary ITC Freezing, Upholds Rights

ISD Registration Mandatory for Entities having multiple GST Registrations

ITC cannot be blocked beyond 10% of tax demand at interim stage: P&H HC

ITC could be availed in case purchaser had genuine invoices & seller failed to remit tax

Enable ITC Reclaim Where Tax Is Paid/Reclaimed Outside GSTR-3B Framework: KSCAA

Accumulated Inverted ITC Refund Can’t be denied by Filing Date: Gujarat HC

Advance ruling on erroneous ITC adjustment and refund not allowed

Calcutta HC Interim Order: ITC Denial Amidst Supplier Insolvency

Writ Dismissed in GST Case Involving Circular Transactions of Non-Existent ITC

Gujarat HC Upholds ITC Reversal for Purchases from Non-Genuine Supplier but Quashes Penalty

Blocking of Electronic Credit Ledger by GST Officer

Rooftop Solar ITC Allowed for Mall Common Area Maintenance
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.
