Restriction availing on Input Tax Credit (ITC) - Constitutional ...

GST

September 20, 2023

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) 2017 - Sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any of the fundamental right guaranteed under the Constitution of India. - HC

View Source

← Previous Next →

Restriction availing on Input Tax Credit (ITC) - Constitutional ...

GST

September 20, 2023

You may also like:

Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It...

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of GST Act - Denial of entitlement of ITC for delayed filing of return - Patna...

Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Input Tax Credit (ITC) - As rightly contended by the learned Additional Advocate General by placing reliance upon the settled proposition of law that ITC is only a...

Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...

Input Tax Credit (ITC) - Restriction of ITC to the extent of CST payable in case of interstate sale - Restriction of ITC in case of goods consumned or burned but not...

Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat...

Input Tax Credit - Restriction on availed ITC beyond the prescribed time limit u/s 16(4) - As the vires of the provisions of Section 16(4) of the CGST Act has been...

Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.

Quick Updates: