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Input tax credit

MOHAMMED IMRAN   11 November 2018


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is input tax credit available for amount paid without TDS u/s 194 J of income tax act?


CA Nagaraju (Chartered Accountant)     11 November 2018

CA Nagaraju
Chartered Accountant 
 33 points

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yes, ITC available,

ITC can be claimed by a person registered under GST only if he fulfills ALL the conditions as prescribed.

a. The registered person should be in possession of tax invoice

b. The said goods/services have been received

c. Returns have been filed by the supplier

d. The tax charged has been paid to the government by the supplier.


kishan sarda (CA Student)     11 November 2018

kishan sarda
CA Student 
 2 points

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the question of TDS arise only when payment exceed 30000

RAJA P M ("Do the Right Thing...!!!")     11 November 2018

"Do the Right Thing...!!!" 
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No more restriction for ITC in GST if You are not deduct TDS based on income tax...

Based on IT without deduct TDS as per section and it's ceiling limit then the said expenses disallowed under IT Act.

santhuamma415@gmail.com   11 November 2018


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but one important thing is he should not be a compositdelar where he cant claim ITC SO IN YOUR QUESTION SOME INFORMATION IS MISSING

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kamal raheja   11 November 2018

kamal raheja

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TDS U/S 194J is also required to deduct without any threshold limit if payment made to non employee directors........threshold limit of ₹30000 shell be apply only i case of professionals , technical, royallity


Nitesh bind (Student CA Final )     14 November 2018

Nitesh bind
Student CA Final  
 1883 likes  12670 points

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Yes, It is available. The expense might be Disallowed under Income tax act but it won't affect the ITC claim in GST.

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