Block Credit - Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples [section 17(5)(h)]

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..... s , Store Loss, Processed Loss * If ITC Taken - Reversed the ITC or add in output tax liability in GSTR-3B when any of the above scenarios happen. * If ITC not Taken - Do not take it. * Written off or disposed of by way of gift or free samples - * Free sample to unrelated person will not subject to GST, but ITC will have to be reversed. * Free sample given to related person will be subje .....

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..... some quantity of goods on ground of quality. As per agreement the reject quantity will be destroyed in front of customer and shall not be sold. In that case, as per section 17(5)(h), ITC is blocked in respect of destroyed goods * Accordingly, since in the given case the cement pipe have been destroyed, ITC attributable to such pipes will not be allowed. * Thus, in the given case, if credit h .....

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