Input Tax Credit – New Challenges (Finance Act, 2022)

byCMA Anil Sharma
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The Finance Act, 2022 has brought in a new challenges in availing input tax credit. In addition to the existing conditions the new condition states that “the details of input tax credit” in respect of the supply communicated to such registered person shall not be restricted. The change is with effect from 01.10.2022. There are other challenges as well. The same has been presented by CMA Anil Sharma in the form of PPT /slides for easy understanding and reference.

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CMA Anil Sharma

GST Consultant, Regional Council Member – NIRC of ICAI
TIOL-2021 Awardee (Awards in the field of Taxation by TKF)
Co-Author: Handbook on “GST Audit by Tax Authorities”
Former Chairman – NIRC of ICAI (2019-20)

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