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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..... ally paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has 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 .....

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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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..... s or both after the 8[thirtieth day of November] following the end of financial year to which 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 i .....

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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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..... Inserted vide Order No. 02/2018-Central Tax dated 31-12-2018 4. Omitted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-01-2021 before it was read as "invoice relating to such" 5. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-01-2022 6. Inserted vide Finance Act, 2022 w.e.f. 01-10-2022 7. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as "or section 43A" 8. Substituted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as &quo .....

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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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10/2022 - Dated: 13-7-2022 - Seeks to amend Notification No. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022
10/2022 - Dated: 13-7-2022 - 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
10/2022 - Dated: 13-7-2022 - 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
03/2022 - Dated: 13-7-2022 - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
03/2022 - Dated: 13-7-2022 - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
03/2022 - Dated: 13-7-2022 - Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
22/2021 - Dated: 31-12-2021 - 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.
22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017
06/2021 - Dated: 30-9-2021 - 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 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - 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 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - 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 45th meeting held on 17.09.2021.
04/2021 - 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 12.06.2021
04/2021 - 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 12.06.2021.
04/2021 - 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.
02/2021 - 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.
02/2021 - 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 28.05.2021.
02/2021 - 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 28.05.2021.
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 2016),
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 20.09.2019.
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 20.09.2019.
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 20.09.2019.
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.
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.
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
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
09/2019 - 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
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 Territory Tax (Rate).
09/2019 - 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 (Rate)
03/2019 - 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 sector.
03/2019 - 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 sector
03/2019 - 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.
02/2019-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.
02/2019 - 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
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
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 meeting held on 22.12.2018.
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 meeting held on 22.12.2018.
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 22.12.2018.
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 21.07.2018
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 21.07.2018
26/2018 - Dated: 13-6-2018 - Central Goods and Services Tax (Fifth Amendment) Rules, 2018
01/2018 - 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 18.01.2018.
01/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
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 substitute “Services provided” in item (vi) against Sl No. 3 in table.
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 to substitute “Services provided” in item (vi) against Sl No. 3 in table
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 substitute “Services provided” in item (vi) against Sl No. 3 in table.
39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
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
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.
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
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, 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%.
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.
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, 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%
11/2017 - Dated: 28-6-2017 - Rates for supply of services under UTGST Act
11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
08/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act