GST Practical Guides | Unlocking Input Tax Credit – Navigating the GST Maze

This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

• Accounts & Records Maintenance under the GST Act
• Registration, Suspension, Cancellation and Revocation of Cancellation
• Reverse Charge Mechanism under GST
• Introduction to GST Returns, Statements and Other Compliance Forms
• Unlocking Input Tax Credit – Navigating the GST Maze

This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2024 edition and has been updated till 29th February 2024. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA. Hiral Suresh Shah. The detailed contents of this book are as follows:

• Input Tax Credit (ITC) under GST Laws – Important Issues
• Section 16 of the Central Goods and Services Tax Act 2017 (CGST Act)
• Quantum of ITC – Tax Charged or Tax Payable as per Law
• Filing of Return
• Section 17 of the CGST Act
• Section 17 – Apportionment of Credit and Blocked Credits
• Section 18 – Availability of Credit in Special Circumstances of CGST Act
• Circular – CGST & IGST
• Conclusion