| GSTCOMMP04C001 | Important Definitions Vis-a-Vis Input Tax Credit |
| GSTCOMMP04C002 | Allowability of Input Tax Credit |
| GSTCOMMP04C003 | Reversal of Credit on Non-payment of Consideration |
| GSTCOMMP04C004 | Payment of ITC in case of Cancellation of Registration |
| GSTCOMMP04C005 | Form GSTR-2A-2B Vis-a-vis Input Tax Credit |