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GST - Input Tax Credit (ITC)
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GST Ready Reckoner

GST - Input Tax Credit (ITC)

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Chapters / List

  1. Overview -Input Tax Credit Mechanism in GST
  2. Eligibility and Conditions for taking Input Tax Credit (ITC) [Section 16 of CGST Act]
  3. Apportionment of Input tax Credit (Section 17 of CGST Act)
  4. Block Credit - Motor Vehicle [section 17(5)(a),(aa),(ab) of CGST Act]
  5. Block credit - Use of services of Food, Catering, Vehicle Renting, Club, & Travel [Section 17(5)(b) of CGST Act]
  6. Block credit - Works contract services use construction of an immovable property (except plant & machinery) [section 17(5)(c)]
  7. Block Credit - Goods or Services or both received by a taxable person for construction of an immovable property (except plant or machinery) [Section 17(5)(d) of CGST Act]
  8. Block credit - Goods or Services or both on which tax has been paid under Composition Scheme [section 17(5)(e)]
  9. Block Credit - Goods or Services or both received by a non-resident taxable person except on goods imported by him [section 17(5)(f) & (fa)]
  10. Block Credit - Goods or services or both used for personal consumption [Section 17(5)(g)]
  11. Block Credit - Any tax paid in accordance with the provisions of sections 74, 129, and 130 [section 17(5)(i)]
  12. Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]
  13. Availability Input Tax Credit - in special circumstances [Section 18 (1) & (2) of CGST Act]
  14. Eligibility of ITC where there is a change in the constitution of a registration taxable person - [Section 18(3)]
  15. Reversal of credit under special circumstances [Section 18(4) & (5)]
  16. Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]
  17. Manner of Taking ITC in respect of goods transfer for Job Work & Job work procedure [ section 19 & 143 of CGST Act]
  18. Manner of distribution & recovery of ITC by Input Service Distributor in GST [section 20 & 21 of CGST Act]
  19. Rule 42 - Manner of determination of ITC in respect of input & input services and reversal thereof
  20. Rule 43 - Manner of determination of ITC in respect of Capital goods and reversal thereof in certain cases
  21. Exempt Supplies for Rule 42 & 43
 
 
 

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