banner_ad
pdf

Block Credit - Section 17(5) of CGST Act, 2017

  Download   Preview

The Goods and Services Tax (GST), implemented in India from July 1, 2017, introduced a uniform indirect tax regime with the promise of seamless input tax credit (ITC) across the supply chain. However, to prevent revenue leakage and misuse of credit provisions, Section 17(5) of the CGST Act was introduced to specify a list of 'blocked credits' i.e., scenarios where ITC is not available, even if the expenses are incurred in the course or furtherance of business. These restrictions aim to strike a balance between business facilitation and revenue protection. #pdf
Mohd Muaz Malik

on 08 May 2025

Other files by the user
423 times
242 KB
Rating: Total votes : 15

Download Other files in GST category


Share Report

CCI Pro
Comments

CAclubindia's WhatsApp Groups Link


Trending Downloads

pdf
TDS Rate Chart PDF: FY 2026-27
On : 04 May 2026
Download
pdf
CA Final Advanced Financial Management (AFM) Paper New Course May 2026
On : 05 May 2026
Download
pdf
CA Final Financial Reporting (FR) Paper New Course May 2026
On : 05 May 2026
Download

view more



banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news


Popular Files


  1. TDS Rate Chart PDF: FY 2026-27
  2. CA Final Advanced Financial Management (AFM) Paper New Course May 2026
  3. RBI Bulletin - April 2026
  4. Promotion and Regulation of Online Gaming Rules, 2026
  5. RBI issues Consolidated Directions on Digital Payments: E-mandate Framework, 2026
  6. CA Final Financial Reporting (FR) Paper New Course May 2026
  7. RBI issues Directions on Asset Classification, Provisioning and Income Recognition for Commercial Banks
  8. Master Direction on Prepaid Payment Instruments (PPIs), 2026

Latest Job Openings

View all
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details