| 1 Important Definitions |
1
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| 2 Allowability of Input Tax Credit |
5
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| 3 Electronic Credit Ledger |
35
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| 4 Goods and Services Not Eligible for ITC |
49
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| 5 Blocked ITC under Section 17(1) |
82
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| 6 Blocked ITC under Section 17(2) |
89
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| 7 Input Tax Credit in Special Circumstances |
104
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| 8 Transfer of ITC in Certain Cases |
111
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| 9 Input Tax Credit Vis-a-Vis Job Work |
122
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| 10 Distribution of Input Tax Credit |
125
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| 11 Refund of ITC under Inverted Duty Structure |
131
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| 12 Refund of ITC in Case of Zero Rated Supply |
142
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| 13 Procedures Relating to Refund |
160
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| 14 Scrutiny of Returns Vis-a-Vis Wrong/Ineligible Availment of ITC |
178
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| 15 Procedure for Dealing with Difference in ITC as per GSTR-2A and GSTR-3B |
212
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| 16 Interest, Penalties and Prosecution Vis-a-Vis Input Tax Credit |
226
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| 17 Recovery of ITC Wrongly Availed of or Utilised |
240
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| 18 Transitional Credit to Registered Persons |
259
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| 19 Transitional Credit in Other Cases |
272
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| 20 Concessional Rates of Tax for Certain Taxable Services Vis-a-Vis Input Tax Credit |
276
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| 21 GST Returns and Input Tax Credit |
291
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| 22 Furnishing ITC Details in Annual Return |
298
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| 23 Draft Replies to Show Cause Notices Relating to Wrong/Excess Claim of ITC |
328
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| 24 Appendix |
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