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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter V INPUT TAX CREDIT This

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Section 16 - Eligibility and conditions for taking input tax credit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

  1. 15/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Serial no. 8, 10 and 34 amended - Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
  2. 12/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
  3. 12/2023 - Dated: 19-10-2023 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - Serial no. 8,10 and 34 amended - Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 as amended
  4. 11/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Transport of goods in a vessel - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
  5. 06/2023 - Dated: 26-7-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017 as amended.
  6. 06/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Integrated GST (IGST) Rate - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 08/2017 as amended.
  7. 06/2023 - Dated: 26-7-2023 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017- Central Tax (Rate) as amended.
  8. 05/2023 - Dated: 9-5-2023 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
  9. 05/2023 - Dated: 9-5-2023 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
  10. 05/2023 - Dated: 9-5-2023 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
  11. 10/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022
  12. 10/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Scope of Fly ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022 - concessional rate on inter state supply of bricks conditional to not availing the ITC
  13. 10/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Concessional rate on intra state supply of bricks conditional to not availing the ITC - Seeks to amend Notification No. 02/2022-Central Tax (Rate), dated the 31st March, 2022
  14. 03/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
  15. 03/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
  16. 03/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
  17. 02/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) Rate - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
  18. 02/2022 - Dated: 31-3-2022 - Integrated GST (IGST) Rate - Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
  19. 02/2022 - Dated: 31-3-2022 - Central GST (CGST) Rate - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
  20. 22/2021 - Dated: 31-12-2021 - Union Territory GST (UTGST) Rate - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
  21. 22/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
  22. 22/2021 - Dated: 31-12-2021 - Central GST (CGST) Rate - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
  23. 15/2021 - Dated: 18-11-2021 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
  24. 15/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  25. 15/2021 - Dated: 18-11-2021 - Central GST (CGST) Rate - Seeks to amend Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017
  26. 06/2021 - Dated: 30-9-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
  27. 06/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
  28. 06/2021 - Dated: 30-9-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
  29. 04/2021 - Dated: 14-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
  30. 04/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
  31. 04/2021 - Dated: 14-6-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
  32. 02/2021 - Dated: 2-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
  33. 02/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
  34. 02/2021 - Dated: 2-6-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
  35. 11/2020 - Dated: 21-3-2020 - Central GST (CGST) - Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016),
  36. 20/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  37. 20/2019 - Dated: 30-9-2019 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  38. 19/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  39. 18/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  40. 18/2019 - Dated: 30-9-2019 - Central GST (CGST) Rate - Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  41. 10/2019 - Dated: 10-5-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  42. 10/2019 - Dated: 10-5-2019 - Central GST (CGST) Rate - To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  43. 09/2019 - Dated: 10-5-2019 - Integrated GST (IGST) Rate - To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  44. 9/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
  45. 09/2019 - Dated: 29-3-2019 - Central GST (CGST) Rate - Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate)
  46. 03/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
  47. 03/2019 - Dated: 29-3-2019 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector
  48. 03/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
  49. 02/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - Central GST (CGST) Rate - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.
  50. 02/2019 - Dated: 7-3-2019 - Union Territory GST (UTGST) Rate - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
  51. Order No. 02/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
  52. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  53. 27/2018-Central Tax (Rate) - Dated: 31-12-2018 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  54. 27/2018 - Dated: 31-12-2018 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
  55. 14/2018 - Dated: 26-7-2018 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
  56. 13/2018 - Dated: 26-7-2018 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
  57. 26/2018 - Dated: 13-6-2018 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  58. 01/2018 - Dated: 25-1-2018 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
  59. 01/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
  60. 48/2017 - Dated: 14-11-2017 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
  61. 46/2017 - Dated: 14-11-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table
  62. 46/2017 - Dated: 14-11-2017 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
  63. 39/2017 - Dated: 13-10-2017 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  64. 31/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
  65. 31/2017 - Dated: 13-10-2017 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  66. 24/2017 - Dated: 21-9-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
  67. 24/2017 - Dated: 21-9-2017 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  68. 24/2017 - Dated: 21-9-2017 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
  69. 20/2017 - Dated: 22-8-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%.
  70. 20/2017 - Dated: 22-8-2017 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
  71. 20/2017 - Dated: 22-8-2017 - Central GST (CGST) Rate - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
  72. 11/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Rates for supply of services under CGST Act
  73. 11/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act
  74. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  75. 08/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act
  1. Income-tax Act, 1961
  2. Section 49 - Payment of tax, interest, penalty and other amounts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 43A - Omitted - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 41 - Availment of input tax credit - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 38 - Communication of details of inward supplies and input tax credit - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 17 - Apportionment of credit and blocked credits. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 14 - Definitions. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
  11. Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Central Goods and Services Tax Rules, 2017
  12. Rule 37 - Reversal of input tax credit in the case of non-payment of consideration - Central Goods and Services Tax Rules, 2017
  13. Circular No. 160/16/2021 - Dated: 20-9-2021 - Clarification in respect of certain GST related issues
  14. Note:- Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment
  15. Note:- A Critical Analysis of the Constitutional Validity of Section 16(4) of the CGST/BGST Act and the expression 'deprive of his right of property' under Article 300-A: The Patna High Court's Stand
  16. Note:- Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling
  17. Note:- Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.
  18. Note:- Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?
  19. Note:- Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act

 

 

 

 

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