Ineligible Input Tax Credit (ITC) u/s 17(5) of CGST Act, 2017
As per section 17(5) of CGST Act, 2017, the Input Tax Credit (ITC) shall not be available in respect of…
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Eligibility and conditions for taking Input Tax Credit in GST
Section 16 of Central Goods and Service Tax (“the Act”) provides for the eligibility and conditions for taking Input Tax…
Precious 20days to ensure all ITC of F.Y.2017-18 is claimed
The time limit to claim input tax credit of the invoices pertaining to financial year 2017-18 is 20th April, 2019.…
Maximum availment of Input Tax Credit (ITC)
Presently, the mechanism of claiming Input Tax Credit (ITC) is a self assessment basis. That is the registered person furnishes…
Due date for filing of GST ITC-04 for July17 to Mar19
As per rule 45(3) of CGST Rules, 2017, “the details of challans in respect of goods dispatched to a job…
Self invoice under GST
As per section 31(3)(f) of CGST Act, 2017, “a registered person who is liable to pay tax under sub-section (3)…
Input Tax Credit (ITC) of invoice pertaining to F.Y.2017-18
A registered person is entitled to take input tax credit of any invoice or debit note pertaining to invoice of…
GST Annual Return for the financial year 2017-18
GST Annual Return for the financial year 2017-18 is nearing the due date. A three months time from now to…