| 1 - Important Definitions |
1
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| 2 - Allowability of Input Tax Credit |
5
| >> |
| 3 - Reversal of ITC Upon Non-Payment of Consideration Within 180 Days |
22
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| 4 - Payment of ITC in case of Cancellation of Registration |
25
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| 5 - Form GSTR-2A/2B Vis-a-Vis Input Tax Credit |
27
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| 6 - Maximum Time Limit for Claiming Input Tax Credit |
37
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| 7 - Electronic Credit Ledger |
48
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| 8 - Blocking of Electronic Credit Ledger |
55
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| 9 - Goods and Services Not Eligible for ITC |
64
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| 10 - ITC on Motor Vehicles and Conveyances |
79
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| 11 - ITC on Vessels and Aircrafts |
98
| >> |
| 12 - ITC on Works Contract and Construction Services |
102
| >> |
| 13 - Treatment of ITC in Case of Discount from Taxable Value |
113
| >> |
| 14 - Reversal of ITC in Case of Goods Lost, Stolen, Destroyed, Written Off or Disposed of by way of Gift |
118
| >> |
| 15 - Blocked ITC under Section 17(1) |
134
| >> |
| 16 - Blocked ITC under Section 17(2) |
145
| >> |
| 17 - Input Tax Credit in case of Taking Registration Under Section 22 or 24 |
161
| >> |
| 18 - Input Tax Credit in case of Taking New Registration Under Section 23 |
165
| >> |
| 19 - Input Tax Credit in case of Switching Over from Composition Levy to Normal Levy |
167
| >> |
| 20 - Input Tax Credit in Case of Exempt Supply Becoming Taxable Supply |
171
| >> |
| 21 - Input Tax Credit in case of Switching Over From Normal Levy to Composition Levy or Goods or Services or Both Becoming Exempt |
173
| >> |
| 22 - Supply of Capital Goods or Plant and Machinery on which Input Tax Credit was Taken—Consequences of |
175
| >> |
| 23 - Allowability of Input Tax Credit to a Banking Company or a Financial Institution |
176
| >> |
| 24 - Transfer of ITC in Certain Cases |
178
| >> |
| 25 - Transfer of ITC in case of Death of Proprietor |
186
| >> |
| 26 - Input Tax Credit Vis-a-Vis Job Work |
190
| >> |
| 27 - Distribution of Input Tax Credit |
193
| >> |
| 28 - Refund of ITC under Inverted Duty Structure |
202
| >> |
| 29 - Refund of ITC in Case of Zero Rated Supply |
213
| >> |
| 30 - Refund of Tax Paid on Inward Supplies of Goods Received by Canteen Stores Department |
232
| >> |
| 31 - Procedures Relating to Refund |
234
| >> |
| 32 - Scrutiny of Returns Vis-a-Vis Wrong/Ineligible Availment of ITC |
253
| >> |
| 33 - Procedure for Dealing with Difference in ITC as per GSTR-2A and GSTR-3B |
289
| >> |
| 34 - Interest on Wrong Availment of ITC |
303
| >> |
| 35 - Penalties for Wrong Availment of ITC |
310
| >> |
| 36 - Offences and Prosecurtion Vis-a-vis Wrong Availment of ITC |
316
| >> |
| 37 - Recovery of ITC Wrongly Availed of or Utilised |
322
| >> |
| 38 - General Provisions Relating to Determination of Tax |
343
| >> |
| 39 - Transitional Credit to Registered Persons |
350
| >> |
| 40 - Transitional Credit in Other Cases |
363
| >> |
| 41 - Concessional Rates of Tax for Certain Taxable Services Vis-a-Vis Input Tax Credit |
368
| >> |
| 42 - GST Returns and Input Tax Credit |
383
| >> |
| 43 - Furnishing ITC Details in Annual Return |
397
| >> |
| 44 - Draft Replies to Show Cause Notices Relating to Wrong/Excess Claim of ITC |
429
| >> |
| 45 - Appendix |
477
| >> |