Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances.
Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits
This guide simplifies the provisions of Section 16 for easier understanding.
Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.
03 July 2025
667 Views
The Gujarat High Court has ruled that "mango pulp" is taxable at 12% GST, not 5% as claimed by the supplier.
Effective from 1st November 2024, taxpayers can now apply online for waiver of interest or penalty under GST using new forms SPL-01 and SPL-02, as notified by CBIC. Learn the process, timelines, conditions, and consequences of rejection or approval under Rule 128A.
Discover how a faceless GST system can enhance transparency, reduce harassment, and boost India’s economy by enabling faster dispute resolution and seamless tax compliance.
Mahindra Holidays & Resorts India Ltd. on Sunday said that they have received a tax notice of over Rs 363 crore for the financial year 2018–19 including penalty, related to reporting of IGST on its club membership services.
Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about Open Market Value, 90% valuation, full ITC provisions, and corporate guarantee rules with practical examples.
Input Tax Credit (ITC) is one of the core features of the Goods and Services Tax (GST) system in India. It allows registered taxpayers to reduce their tax liabi...
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
R P S K & Associates
Nashik
CA Inter
View Details
SSGS and Associates
Chennai
CA Inter
View Details
T R SOOD & CO
New Delhi
CA Inter
View Details
SMJ global advisors pvt ltd
New Delhi
B.Com
View Details
CAclubindia
