Taxmann’s GST Input Tax Credit – A Complete Guide to Input Tax Credit (including Availment & Reversal), Refunds of ITC & Export issues relating to ITC | Amended up to 1st February 2022  (Paperback, V.S.Datey)

This book provides complete guidance on the following under GST: (1) Input Tax Credit (2) Refund of Input Tax Credit (3) Export issues relating to Input Tax Credit It also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc. The Present Publication is the 12th Edition, authored by V.S. Datey & amended up to 1st February 2022, with the following coverage: (1) [Manner and Requirements] for availing Input Tax Credit (2) [Cases] involving reversal of Input Tax Credit (3) [Treatment of Input Tax Credit] in case of exempted as well as taxable supplies (4) [Refund] of Input Tax Credit (5) Relevant Sections, Rules and clarifications regarding Input Tax Credit The contents of the book are as follows: (1) GST – An Overview (2) VAT Concept and its Application in GST (3) Input Tax Credit (4) Input Tax Credit – Other Issues (5) Input Tax Credit when exempted as well as taxable supplies are made (6) Input Service Distributor (ISD) (7) Utilisation of Input Tax Credit for payment of tax on output supply (8) Exports and Imports (9) Refund in GST