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Input Tax Credit under GST Law and Practice, By FCA Satyadev Purohit Edition 2023
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1. | Important Definitions |
2. | Allowability of Input Tax Credit |
3. | Electronic Credit Ledger |
4. | Goods and Services Not Eligible for ITC |
5. | Blocked ITC under Section 17(1) |
6. | Blocked ITC under Section 17(2) |
7. | Input Tax Credit in Special Circumstances |
8. | Transfer of ITC in Certain Cases |
9. | Input Tax Credit Vis-a-Vis Job Work |
10. | Distribution of Input Tax Credit |
11. | Refund of ITC under Inverted Duty Structure |
12. | Refund of ITC in Case of Zero Rated Supply |
13. | Procedures Relating to Refund |
14. | Scrutiny of Returns Vis-a-Vis Wrong/Ineligible Availment of ITC |
15. | Procedure for Dealing with Difference in ITC as per GSTR-2A and GSTR-3B |
16. | Interest, Penalties and Prosecution Vis-a-Vis Input Tax Credit |
17. | Recovery of ITC Wrongly Availed of or Utilised |
18. | Transitional Credit to Registered Persons |
19. | Transitional Credit in Other Cases |
20. | Concessional Rates of Tax for Certain Taxable Services Vis-a-Vis Input Tax Credit |
21. | GST Returns and Input Tax Credit |
22. | Furnishing ITC Details in Annual Return |
23. | Draft Replies to Show Cause Notices Relating to Wrong/Excess Claim of ITC |
24. | Appendix |
Additional information
Binding | Paperback |
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Publication | Tax Publishers |
Year of Publication | 2023 |
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