Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Input Tax Credit (ITC)

Input Tax Credit (ITC) [Section 16, 17, 18, 19 of the CGST Act, 2017]

[Section 18] Mode of Availability of Input Tax Credit (ITC) in Special Circumstances

The provisions of section 18 are given below – 1.   Fresh GST Registration– The case of fresh registration, covered by section 18(1)(a), is as follows – 1.    A person has applied for GST registration within 30 days from the date on which he becomes liable to GST Registration. 2.   On his uploading registration request, …

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