1 Important Definitions |
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2 Allowability of Input Tax Credit |
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3 Electronic Credit Ledger |
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4 Goods and Services Not Eligible for ITC |
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5 Blocked ITC under Section 17(1) |
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6 Blocked ITC under Section 17(2) |
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7 Input Tax Credit in Special Circumstances |
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8 Transfer of ITC in Certain Cases |
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9 Input Tax Credit Vis-a-Vis Job Work |
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10 Distribution of Input Tax Credit |
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11 Refund of ITC under Inverted Duty Structure |
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12 Refund of ITC in Case of Zero Rated Supply |
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13 Procedures Relating to Refund |
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14 Scrutiny of Returns Vis-a-Vis Wrong/Ineligible Availment of ITC |
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15 Procedure for Dealing with Difference in ITC as per GSTR-2A and GSTR-3B |
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16 Interest, Penalties and Prosecution Vis-a-Vis Input Tax Credit |
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17 Recovery of ITC Wrongly Availed of or Utilised |
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18 Transitional Credit to Registered Persons |
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19 Transitional Credit in Other Cases |
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20 Concessional Rates of Tax for Certain Taxable Services Vis-a-Vis Input Tax Credit |
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21 GST Returns and Input Tax Credit |
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22 Furnishing ITC Details in Annual Return |
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23 Draft Replies to Show Cause Notices Relating to Wrong/Excess Claim of ITC |
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24 Appendix |
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