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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

..... Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; 5[(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies a .....

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

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..... furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and .....

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

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..... h such invoice or 4[****] debit note pertains or furnishing of the relevant annual return, whichever is earlier. 3[Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made d .....

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

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  1. Notification No. 4/2021 - Dated: 14-6-2021 - 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...
  2. Notification No. 4/2021 - Dated: 14-6-2021 - 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...
  3. Notification No. 4/2021 - Dated: 14-6-2021 - 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.
  4. Notification No. 2/2021 - Dated: 2-6-2021 - 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...
  5. Notification No. 2/2021 - Dated: 2-6-2021 - 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...
  6. Notification No. 2/2021 - Dated: 2-6-2021 - 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.
  7. Notification No. 11/2020 - Dated: 21-3-2020 - 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...
  8. Notification No. 20/2019 - Dated: 30-9-2019 - 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...
  9. Notification No. 18/2019 - Dated: 30-9-2019 - 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.
  10. Notification No. 19/2019 - Dated: 30-9-2019 - 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...
  11. Notification No. 20/2019 - Dated: 30-9-2019 - 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...
  12. Notification No. 18/2019 - Dated: 30-9-2019 - 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.
  13. Notification No. 10/2019 - Dated: 10-5-2019 - 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...
  14. Notification No. 9/2019 - Dated: 10-5-2019 - 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
  15. Notification No. 10/2019 - Dated: 10-5-2019 - 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
  16. Notification No. 3/2019 - Dated: 29-3-2019 - 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....
  17. Notification No. 9/2019 - Dated: 29-3-2019 - 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...
  18. Notification No. 3/2019 - Dated: 29-3-2019 - 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...
  19. Notification No. 3/2019 - Dated: 29-3-2019 - 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...
  20. Notification No. 9/2019 - Dated: 29-3-2019 - 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...
  21. Notification No. 2/2019-Central GST (CGST) Rate - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs.
  22. Notification No. 2/2019 - Dated: 7-3-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
  23. Notification No. Order No. 02/2018 - Dated: 31-12-2018 - 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
  24. Notification No. 27/2018 - Dated: 31-12-2018 - 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...
  25. Notification No. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - 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...
  26. Notification No. 27/2018-Central Tax (Rate) - Dated: 31-12-2018 - 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...
  27. Notification No. 14/2018 - Dated: 26-7-2018 - 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...
  28. Notification No. 13/2018 - Dated: 26-7-2018 - 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...
  29. Notification No. 26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
  30. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
  31. Notification No. 1/2018 - Dated: 25-1-2018 - 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...
  32. Notification No. 46/2017 - Dated: 14-11-2017 - 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...
  33. Notification No. 48/2017 - Dated: 14-11-2017 - 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...
  34. Notification No. 46/2017 - Dated: 14-11-2017 - 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...
  35. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
  36. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  37. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  38. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
  39. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  40. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
  41. Notification No. 20/2017 - Dated: 22-8-2017 - 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,...
  42. Notification No. 20/2017 - Dated: 22-8-2017 - 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,...
  43. Notification No. 20/2017 - Dated: 22-8-2017 - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
  44. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  45. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
  46. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under UTGST Act
  47. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Income-tax Act, 1961
  2. Section 49 - Payment of tax, interest, penalty and other amounts.
  3. Section 43A - Procedure for furnishing return and availing input tax credit
  4. Section 41 - Claim of input tax credit and provisional acceptance thereof.
  5. Section 39 - Furnishing of returns.
  6. Section 37 - Furnishing details of outward supplies.
  7. Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work.
  8. Section 17 - Apportionment of credit and blocked credits.
  9. Section 14 - Definitions.
  10. Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
  11. Rule 37 - Reversal of input tax credit in the case of non-payment of consideration
  12. 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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