Contents E G A P
Acronyms in GST
I-13
Section Index
I-17
CHAPTER 1 1
GST - An overview
CHAPTER 2 35
IGST, CGST, SGST and UTGST
CHAPTER 3 41
Taxable event in GST
CHAPTER 4 82
Supply of goods or services or both
CHAPTER 5 97
Classification of goods and services
CHAPTER 6 Value of taxable supply of goods or services or both
I-5
114
S T N E T N O C
I-6 E G A P
CHAPTER 7 Valuation Rules if value for GST not ascertainable
139
CHAPTER 8 VAT concept and its application in GST
155
CHAPTER 9 Input Tax Credit (ITC)
162
CHAPTER 10 Input Tax Credit - Other issues
190
CHAPTER 11 Input Tax Credit when exempted as well as taxable supplies made
200
CHAPTER 12 Input Service Distributor (ISD)
216
CHAPTER 13 Person liable to pay tax
222
CHAPTER 14 Place of supply of goods or services or both other than exports or imports
236
CHAPTER 15 Place of supply in case of export or import of goods or services or both
258
S T N E T N O C
I-7
E G A P
CHAPTER 16 Exports and Imports
295
CHAPTER 17 Special Economic Zones (SEZ) and EOU
339
CHAPTER 18 Time of supply of goods and services
346
CHAPTER 19 Reverse charge
357
CHAPTER 20 Exemption from GST by issue of Notification
371
CHAPTER 21 Concessions to small enterprises in GST
382
CHAPTER 22 Construction and Works Contract Services
406
CHAPTER 23 Real Estate Services relating to residential and commercial apartments
430
CHAPTER 24 TDR/FSI/Upfront amount in long term lease in real estate transactions
462
S T N E T N O C
I-8 E G A P
CHAPTER 25 Distributive Trade Services
485
CHAPTER 26 Passenger Transport Services
509
CHAPTER 27 Goods Transport Services
523
CHAPTER 28 Financial and related services
538
CHAPTER 29 Leasing or rental services and licensing services
565
CHAPTER 30 Software and IPR Services
577
CHAPTER 31 Business and production services
588
CHAPTER 31A Job Work
613
CHAPTER 32 Telecommunication, broadcasting and information supply
641
S T N E T N O C
I-9
E G A P
CHAPTER 33 Community social, personal and other services
649
CHAPTER 34 Government related activities
694
CHAPTER 35 Basic procedures in GST
729
CHAPTER 36 Registration under GST
749
CHAPTER 37 Tax Invoice, Credit and Debit Notes
788
CHAPTER 38 E-way Bill for transport of goods
818
CHAPTER 39 Payment of taxes by cash and through input tax credit
863
CHAPTER 40 Returns under GST
884
CHAPTER 41 Assessment and Audit
927
S T N E T N O C
I-10 E G A P
CHAPTER 42 Demands and recovery
939
CHAPTER 43 Refund in GST
976
CHAPTER 44 Powers of GST Officers
1039
CHAPTER 45 Offences and penalties
1052
CHAPTER 46 First Appeal and revision in GST
1063
CHAPTER 47 Appeal before Appellate Tribunal
1077
CHAPTER 48 Appeals before High Court and Supreme Court
1087
CHAPTER 49 Prosecution and compounding
1091
CHAPTER 50 Provisions relating to evidence
1100
S T N E T N O C
I-11
E G A P
CHAPTER 51 Electronic Commerce
1107
CHAPTER 52 Miscellaneous issues in GST
1118
CHAPTER 53 GST Compensation Cess
1155
CHAPTER 54 Transitory Provisions
1161
CHAPTER 55 Constitutional Background of GST SUBJECT INDEX
1175 1189
9 R E T P A H C
Input Tax Credit (ITC)
.n x i ae t t a dt eS s a e bh nt n oi i t d a e nt i t c s e e l l do sc i s Ti x Sa Gt t sa a h Tt s Se . Gr d fue s o m n te u p s edn cn o na c os e ce r exa r ah ot t cfo eob htr c t o e sf f s i e )ec Cgi Tn v r Id ie ( tas i cr d s o ea r s c Cs d o xd o ai Tog v h ta c u i pCh Tw nI I
9.1 ITC is core provision of GST
. t c A T S G C f o ) 3 6 ( 2 n o i t c e s ’ x a t t u p n i ‘ f o t i d e r c s n a e m ” t i d e r c x a t t u p n I “
tlr g x n a u oa n oi t pi t s s v p r na t d o i e ou r pp p fco o n ogi yf sf n nl r ao oo oa . n i t d(f] ee t i r r e c n n d e e l A h r fia i b li u e(p gT Wb spi Dd lS u e e G -h -os o sC . t i t gys ,c f t o ybs A c nde) AT n e 5 As i ( sS s 7 .uu i G e h 1 t debn C i rf wbfo e o o i do ytet c 5 n r dce 5 u e 1 vens a t d n i n r sn i d i o eed et i h st r e t dn c c e o i r fi x s orui c f a gor e t n ldop to s a efs u t s s i o pr a p u ne a et ’ i s p e cc i r rh o diud e v c f or nr u c c ae e s l ssed b n h t i e o g cute k i i p l n c e v e i ni o r l i )l sl e l i s yhb ‘ t a eh no ta t hs u bp e pdr tm c a nn ox i ha i e ,as[ t ) l )e s sc t c dsi i mh d odv i o c e r oo a u r e l gg c c s s ( Wide definition of input, input services and capital goods
Burden of proof on taxable person availing input tax credit
. em] um C t oT a ecI t h.g s n ecnn hsal i e t i hma rt x v e draa t ne9 n p i us 9i t ra e =m l y i a l 1l en e do5m 7 oyTi r t t a Sr di o G ec d fi f e ne0d en7i t e8 )v x b1 o ey 0r tb fi 2p e (n nd a e c ev bi w fe a c o e.l t erva r e.h ub t t a n d na l e nc h i n s so i i a s ts w i d t i ee , c r n e Co s xc a ae c Th s i tT h u . t pe n nm-[ I I e . -et ) h u C ct S s a ( t ys 2 r 0 f2 oo t Input Tax Credit is in nature of benefit/concession can be only as per provisions of statute CTO
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,d ) Te Sg Gr a Ch(cs x)e aTd t Su lGl a c rTn t Ui n( d ex n Ca — eta s hym w tri o si th o n l o rt l a r o ee f et d s mn a a ,o ’ n m i x on a s h Ut t rr t e o u pob p d)r T n e i So ‘ s s rGe e e t Ic ( s n i i xv fig r e eae d rts d t aer c t o oa A t s r T ngd e o S ot i o G t n g I a C l , f ) f eT o o rS y nGl ) i 2 p 6 ”Sp ( x(u 2 axs n tay ttn o u i e t a t pa c nt e I n So S “
9.1-1 Input Tax
s d o o g f o t r o p m i n o d e g r a h c x a t s e c i v r e s d n a s d o o g d e t a r g e t n i e h t ) (
9 n o i t c e s f o ) 4 ( d n a ) 3 ( s n o i t c e s b u s f o s n o i s i v o r p e] hT t S rG e dC nf uo ee l g b r aa yh ac pe s xr ae t v ee h[ r t ) (
a b
f o 5 n o i t c ] eT s S fG o I )f 4 o ( de ng r aa )h 3 c ( se ns r oe i t v c e er s [ t b uc sA fx o a sT ns oe i c s i i v v or re pS ed hn t a rs e d do no uG ed l b e at a yr ag pe xn t aI t ee h ht t ) (
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fe o g r )a 4 ( h nc oe i s t r c e ev s e b r [ ut sc dA nx aa )T 3 ( s e nc oi i v tr c e eS s b d un sa fs o d so no oG i s e i t v oa rt pS e ev hi t t c re e p ds ne ur ee l h b atr yfo ao] p9T xnS aoG i t t S ec f eo hs t ) (
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T S G F O N O I S I V O R P E R O C S I C T I
163
Para 9.1
fe o g r )a 4 ( h nc oe i s t r c e ev s e b r [ ut sc dA nx aa )T 3 ( s e nc oi i v tr c ee s S b d un sa fs o d so no oG i s i y v r oo rt pi r r ee hT t rn e o di nn uU ee l h b at yf, ] aoT p7S xnG aoT i t t U ec f eo hs t ) ( e
. y v e l n o i t i s o p m o c e h t r e d n u d i a p x a t e h t e d u l c n i t o n s e o d t u b
Flow of Input Tax Credit Imports – Basic customs duty and IGST paid at the time of import
Inter-state procurement - IGST paid by supplier
Procurement from within State CGST and SGST/UTGST paid by supplier
Taxable Person Taking credit of IGST on imports and inter-state procurement Taking credit of CGST and SGST/UTGST paid on procurement within State
Exports and supplies to SEZ-Zero rated No tax paid
Inter-state supply IGST charged
Supply within State/Union Territory - SGST/ UTGST
Input
Output
IGST
IGST and then CGST and SGST/ UTGST in any order
CGST
After full utilisation of IGST credit, utilise CGST credit for payment of CGST and if balance left, utilise for IGST
SGST/ UTGST
After full utilisation of IGST credit, utilise SGST/UTGST credit for payment of SGST/UTGST and if balance left, utilise for IGST
) C T I ( T I D E R C X A T T U P N I
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a dd ee y z ni b i l a i d. t t et u n s i c e a uA mb eT n bS ma oG rc t oi t dC f d f eo ce i d r n n ) oc 9 e ri s t 5 t ( n h c 2 i eT r l . n . t e o o nnc i d o A t i e s c rr s T e e u s geS , dpG s e s el C ds l oe b t f i on ao d i ex) gs a l 4 r u t a ( c t b i xd9 p f ae4 a o r t n e tt e o cc u si pit nn ngc aa h e e i r ers te hhn rt h e i c t hr a d t se i u e o ” f fi r r sr i o e d o gfc o e dlp e os eas t gr Lr s yu oa tp i no d y ac ent i se r oi l h nt Cmb a cmi a e n i l i n m r ooT ” e rcS t i t eG l u c p h p et p l r n u to E Is “af “
e h t n i r e i l p p u s a y b d. t ec s uA eT bS oG t C df eo d) n0 e6 t ( n 2 i n ro oi t dc ee s s ues cs i e v n r i e s s u yb nf ao se nc an ea r me ”t h e r cu i v f r r e So e ts u r pu no I c “
f rro e e hhe t t c e o n h a y wn r e ,a s h e t rr co i u v lf r a e r s s o o rp e os s sir ddu oro ooc g e e fs h o t a en yl l i p ,n l pa o ut s sn ser nre a,p e ec h c mn u ,e s n c y. ol i s, bt r eec e pgdA n aT aa mS oh t c G nxeC oebf i oo t ,t r a e ) l d3 e t e r r 8 a e( nb r 2 i g ”,a n y r o l e rt i p f oc ps unee sads dras rtms , a e e , l wa e n ts ds i u Oyou “bmb
t dr ncu ne oib n h at Co, si r 8 de1Tt 1 c ot4Ie 0 onnel 2 geoke a i , fmt sc t o cti n h n e tr aoA n esc ) ev t t i oo i t n sn p i e Gtos c s c am ehe r bd r tje eibpln hwu ae d n t xse m , o a s t r i i A t c e s ( i Aestv s i i oT Thhg rS StTe d .rpG Ge t ti eae Ci d hnd fs et o i o r tov )pC a dd e (d xhee ) t 2 t sati s d ( r T a e 6 e e 1htdr s n nruici v p e e oi o n s l i r b t I p c p c i l p f l l eu hi o a s w t c sni i rf h e h o n pii ci w t y i sl a s , h tw An s d i c r -oi l ,o CtAs TuTiw IhSse a lg Gbh i a u T t[ voCn f ar er o nh e at mg s cr s d e e so s l e h t cs si a i a d v c f e r l r e e n s c s i
and
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CIT
Shiv Raj Gupta
S A Builders
CIT
CIT Walchand & Co. J K Woollen Manufacturers CIT
164 Para 9.2
9.1-2 Whether expenditure is ‘in the course of or furtherance of business’ is for businessman to decide, not revenue
9.2 Manner of taking input tax credit
Input tax credit available only if supplier of goods and services has deposited the tax with Government c
T I D E R C X A T T U P N I G N I K A T F O R E N N A M
Para 9.2 165
ts fe o A e b c -i nl l v oi r i w t e c s n uo r di o os i s rv t d o n o r i o rp g e s t i f f h o At r , .t e d i l ec p fiA p i T t u o S s nG e eC h r t f e r wo e h sA t n3 e o4 h i n s w i o v . i ] t w oc o re o s ps l n a rrt k e e c o hd t t . nA o t mn nuT se i esS m n hnG an wrC u h r f t ce 9e o e v 1r mo 0 A f 3 G 2o oo 2 e4 nt n r 1 o s u x i ndi a t e t oec r e e e dcs o h h er t o t fip t d , i t t t i d n o a ec e e p ns j s i s b tv e o a r u es nr ph No mechanism to know whether supplier of goods or services has paid the tax
ed cn i a v r T e SS tG u C pf no I e6 h3 t e gl nu i R d ul s c t nn i , e n om su r c e o pd dg en r i e t w s o i l g l eo r f ae yh bt df eo l i y a vn aa ef bo s li l s a ha sb t : e i 7 d h1 et 0 r n2 c , xos , ar e t l o tt u u u R pb ni T i r S t es G hi TDS
9.2-1 Documentary requirements and conditions for claiming input tax credit
er co ns ae di c rv or ce cs ar no i s hd t o o o bg rf oo sr e e ci i l v p r p e u s s rf oo se dc oi oo gv n fI o [ r1 e 3 i l n p pi o ut sc e es hf t o ys bn do i es ui sv s o i er cp i e o h vt ] nhh i t to ni awb ) ( a
t c e j b u s , ) f ( ) 3 ( 1 3 n o i t c e s f o ] s si s na ob i s i e v g or ra ph ec he t s he r t i v we er cn n ao dd ri oa cp cx a at n[ i x da et uf so s t i en ce i m o y va np i no at ) ( b
n o i t c e s f o s n o i s i v o r p e h t h t i w e c n a d r o c c a n i r e i l p p u s a y b d e u s s i e t o n t i b e. d4 a3 ) ( c
r o f s e l u R r o t c A s m o t s u C r e d n u d e b i r c s e r p t n e m u c o d r a l i mT iS s G rI of yo r t t n n ee fm o s s le l is b s aa ) ( d
e c n a d r o c c a n i r o t u b i r t s i D e c i v r e S t u p n I n7 . a1 y0 b2 , ds ee ul su s R i eT t S o nG tC i d f eo r ) c 1 r( o4 e5 e cl i o u vr nh i t ni aw ) ( e
sl e e b da i v ct , oi ln rp pp e s m a e e u l u h c t o Rl d Tld a Si fi a Gy s Cl e n fo h o t )nn 2 o i ( sd 6 r 3e e n epi l da u t Ren r e o t c s i e g r ea r s ae yl bu dR ee l c i i a o vv an eI bn li l d a he si b tr i c d s ee r r Cp xs aa Ts tr u a l pu nc I i t tr a a hp t Input Tax Credit available if tax invoice contains minimum specified details, even if it does not contain all required details . s n o i s s i m o e m o s e b y a m e r e h t t a h t e l b i s s o p s i t i , r e v e w o H
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9.2-2 Input tax credit cannot be taken after one year from date of invoice or filing of annual return
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166 Para 9.2
vide
ens . ce n i vi o a vet ndr i e e gs p ni a e i r c y i l r eo e v dbn nni uae fch o et ch ei t c o i a vh dn w di n o n aa t r efa t oe o nty tca l i e b i pc es n de a frn o nf i ei t f eo a t do d tnn a t e hi t b g se n i i tdw n , es o l muo l h dT f n. r ed e meb akm n ei e t hl p t e e fd S o tnh c t ee0 e f b3 f e r e e ev t ha f Tha
fd st re srodo eo a ote e t o f f hn t rdts o ,o ci rn 1t y ine a x l 2i e r e pe g t 0b p i ms yb nr 2e t ei i a l ed da e 9 ers d r h fi n h a 0 c o t i i t 2onnce , , e ) y aocd 1 dc 4 b2 nCAe en ( i t 06 d . f T a u a 1 e21 dutI2sn n s s f 1 n 0 i r Ti s ao o 2s e 1 Sf v i v e t et1 Go n t ooc l -e o e1 e e gts 1 r e 2trmmnb of t l 0aei i i o ob l 2dha lrs p /etvrei 6heafdwdn 1tn e o /,ielfCes i l o b s h i m Ta 0e a i tI Tc 6t v r c fvo 1ot .l e ie t .ne ppoar c o t p C t s p A d i n Nb e Te lTareI re l . h e m a 1 n daSb yt2 l i l n i u fhGl, r 0 a 1 a cosCl e 2 a v ) r 2 d1 ee s is h0 aa es nc ch 2re ai u1 t o o n cv r 1 f foe dn nn o i1yh o ,ii s t et i ) n , i w r l C v 1 4 g( rn i e ,e of b t &2n6 ) e r i 0 i v 4 I2 1p g a y ( om Bi l 6 l re r d ndo C1 1gn e o e -1 dt i dnenee b h .nc n o o m t f u i l . e e , l t a e a . fs C1c d wofmT2ehi a I 0 s sa teoff 2f , a t s e o o s o a s 1 hd e e ottt t h d pcn1not o e e e r r n i eh p e e u m s i t s t r i f to lf i i v e i tpr r ao b a f o e a ee vrr l hna nt c ( i opdb Financial year in which the debit note issued is relevant for ITC and not date of underlying invoice vide
tn t ni eb e ke u ad q t e ehs bcb u ns u ag s cn n ti i i u d d ese s r u i Cr s s xoi afi f tn Ti tm e u i v pl nee I T mS -i tG oh nc su i s en r o e hn Te k .a T St e Gb hn t i a wc fC i T ,I e t , o w ne i tv i b ey dm fn o i , se i c s n a be. s eH/ h.r e t t a no e ony Input Tax Credit on basis of debit note if with GST
,s . to fn si 5i 4t s e ib ol e e i m, dstg e a oc n hoti l ci e c c . o n r n u p v a nn smr e ai oem n t r gi mn f n d s i xi s e eh ay hm g t l t c r r n 7e uo a 2d c hose 1n hb cmt =uTxi 0eSiw1 2h s,2 3tGny0 l 2 f i l h Tmo a . ] Sotte1C i r i wR1T Gf d [ . edt f I 6dr . 8ec ece n k . A u )n wo xs 1 i a T t s l 2tu t i S 0e c ti p sGA 2d u ( e npeC b entfTt S eioo G o b, en)C n 4 t ci sn ( n a fa b6 hee 1oc eHdn4 )t t .ho(c o t i6A nnct teuc1n i s e m i b fsnd o eui f i e dcy t o i c lwe fon f i i c ndoese et i o p vnnvt s eeent d t k i ,n no ) , ar t en et a a pe nr emn e i a o , j dbydi n r l u nna t e ei vGiai d e-nccmn wRaenao a A t t ec oA nh o o i H( nnf tA I-tech Plast India P Ltd., In re
,T-o . t8 yeni l urb 9 1S1 n N ue odt r d7G0e ee yh r 1C2d o l 0 lt f hr a lgt2oc n l O ei g r )rs r tin a l 1 a ( n fii e te( i M 8e y 7 fa t 1k 3rl l o l e a u aer 7 noc i 1tt e c o f fi n 0eac i t f t c 2bdi ac i n o A D rnev fie f s a T eaunerS o ycdih t l l i r e a l ld i otdGv a t C e i tegn o c u n r f nccci o m r i r axAo e ue )R na i Tvdl 1 fit ( Snep 7 e tG i eu dp3i d hp Cyau v s n t n od rnfamyi oio t e Fe fhbc t o 9 t h r ee ds -t3toe , b c s )ne drn 8 r o a e p i 1t i oo dt ss 0c ln e c 2e p e r hs cuuA sT c ni l r v i n r e iS r ea a d9e tG Mn1see C. 0 rbd 8 ou2o e f1 t n rhsvgo0 7u a n ) d c 2 i 1t 4 r ohl ( 0e a 2 o h fi6 1 2r g M 1 f c ygf o fi n1 l h o n u 3 o o e i w i Jh t y t d a hl c dst f e p de i t on n poe sa i rousu r l od u e s i dt8 pfMra 1 efeotlo0 l s hohfei i 2 v t etedto t / t t ec ra ro r2 od on hA p0 f f t
Relaxation for financial year 2017-18
nsn air chu t c 8i . e ) 1hr 9 0wB1 2( 0 32 h9c1R4 r 0Ta 2S 0 2 M G h csy or t ib 7ahd e 1Mnl 0 f i fi t 2o i e yndb l e rr u o u Jt c t desi s ort ih i oe r t c e ki ppah u o tw n n t ( ra gu 9 c1 nt i et0 n n r 2 i e a 1i h t p c r i Rc r e a pTe SrM sG e eo t ht s o t i p nh d u tnn i d a b i o er)i di 9 e r 1e l0 dp p np 2e au h ss4t e 0 r cy1 o b i o f y vdb n e nd r du i ,al et t o e r o l fir hpeo subt eop nb I tu
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sne= i d o ti i 1 i sv d 5 s o ee r7 r cp T Cn xonS acaG T c0 e thw7 u ) pTa8 . L ne 1 .0 I mt e -e 2 u( ht ca s t s yf r . oov t e. u t m a e t h s ec hs t e h rt e dr ne up s ra e l y a l en do oy t rda C ei . dcT) n fiI C eegS n t n ( e x i l eba 2 i 0 tyv 2 fi eba n nm edi o e bv c t. i i fe n mn o c ia el er em r uemx t bt ia a t nnr ao9 nc f9 i . ’ r e g d e L t i d e r C c i n o r t c e l E ‘ f o s i s a b n o n e k a t s i C T I , y l l a m r o N
e h t , s e c i v r . e t s n fe o m yn l p r pe uv so eG r o ot f e x a bt sy e a cp i v r d e n s a fr o e rh e c i l u p o pv ut sp i oe t c ee dr ae mu s ss a i wo t td n e er mu i yq ae pr es ci nr e ai vl dp ap u fs I
td n n ea i p d i c e ei v r e ec ce nr et ho n de nr aa es ce i c o i vv r ne i s xs aa t en ue sk s a i t te o nb nt ao cn n ra . r e c e i l i tl p i p pd p ueu srs ecy x ha b t d ete gtu u ap s t ni s s I t. t a o C hT n t I s te i a e k ,a c r i to e vtv eon wni n x oa a Hc t e s a c n i t o n d n a s e c i v r e s f o e s a c n i e c n a v d a f o t p i e c e r n o e l b a y a p s i T S G ,. y s l t d n o eo s g e r f Po
s re 1na rec Ru i Ttpo e p v Sr a n G1t i n sR x i ea h i T t p nS i h i c c sGe u e frs t o of o nsto i ds ts i e a i b s u ebs a d n b s i dOs n nt .t e o an C o se nT e i I ci p t i i e o cb k veea nrdt i f d n xon a aNa c t sIst i T n e h S c e i fG i o p o i v sen c l d e i i a r ux t l e e a c h t dn T dif. adot s e od n l i l e p i aap t uo e i l c op de t er duh s e ei t l r h , i . a r t s u t e ft e i qel o edp o r epBn sh u2i i t rTsR b e .yT e i n b d l S r p udGd pt e ue n l na i Sr f i
dersh d eboecmt e i r r l u s o o u p e e s f t t t cp i s t diufns i g eosoib v ei s r nu di l nr r os a auia ss t r yqh e w e c a e br tdp uu s deso e e dl er f h l e a u f o t i r a R hso)e l vc t b t i T n ai ( s a i S ehtedg e mneG bwd l earC f l e t a o ;ef a h y h hst o t t t s sl i ) ) i l ta ei 4 a o( i t(hct d 6 ee-tad3 f d s r n e s i g c e t ee l rna xhl u i e cr atnl i h i t sn su – te tpius p n u t r ml e pocuu nnAsf mu i Te tS oi heoR NbGtccT i e y o -d nS Cb ve G rf n e d ooe i bC ) e h f s1 sheo e ( v i t c7 ) a7 i 3n g r o ( vnunh0 s i ni ofs 6 e i nut te e fc ol o eernu r tsbo t c rei 1b r ee e . v pd 2 aRed2 sn hTdn0 e u u S r r s 2 o e G dt B ne 1 i s o 2 1 nhnmeR s c r . oi t i f i oo sn Te . b f r re vS. e ud ni nGw pf i
. ) ee0 d n it l h e e p n 2 i eeu T e 0 r c c i b [ 2 ep – x r i 1 ees2 2 yc ve 1 e t a 0 l br o hu 21 dynhR1 3 ebl -o cT1 li l i a t d a h S .0 veh f 0 avswG. i ] sCe0 . e 1 Cc e 2 fw t Te o Ro 1 Ir )dn T 1 e e1 ( hnSt d i7 g e Gb nn Te e3er i -bi sd n omu e i a vhdt d annc i d % a en h. 0 ssa ee h. 1 r i c[ c e i 9d i d1 h )o n w1vn0a ( nu20 (7 i n s3f 2 r00 e 1 o n t u2 o ott 9c e ni 1 te .r f tcp . 1 i e 1 e sb s . o e err Rw t de 9 nT d S rdi 1 e0 one Gt l 2 r sub s e e i ra 0 s ce lhn 1 i ii n o l i a i vpv ,9 r s p nu a g e e i n tl i l i i xsd u p r aye pRu t r u d fbc sT% o eyS0 s b l bG2 i s i Cs a g i b l fa o w n e )t o f 4 i to to ( m n 6 3i en l
furnished 5% furnished
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Para 9.2 167
Statute can prescribe time limit for availing Input Tax Credit
9.2-3 No Input tax credit if GST was paid by supplier on advance paid to him
9.2-4 Restriction on availing ITC if supplier has not uploaded details of supplies in his GSTR-1 return
No ITC if supplier does not upload his invoice in his GSTR-1 and/or does not appear in GSTR-2B of recipient
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o t d e g n a h c n e e b e v a h ’ d e d a o l p u ‘ s d r o w e h T . ] l i N w o n d n. a1 12 20 2 021 1 1 1 . f .e . f . . e w . w’ d %e 5h s si a n r wu t‘ f I . ’ s e x a T f o t n e m y a P ‘ n o r e t p a h c r e t a l n i l i a t e d n i d e s s u c s i d e r a s n o i s i v o r p e h T
oo d t t e r dh e , et t d o l s t i e b i g t b r n er i r eo c rs es e e be i c l r ti p v o pp nr ue e sb ls l ay a r ho ya ss bm nd d s oo ea so u t r g sn e s e pf i o m e ey t l u o b l c no ap xp td i au t s: bg e n dyd d i ene r y r a fi a o e s p t fi e t s o x i ca a g i t s t o ec e ve r r er nh ,pa t i s c e s xt Ar n ao o th Tni t ac Sii u Gxd fs o Can t r n o tc o fu o i o t s g s c )pn n 2 i eA i ( w sT 6 s y 1n o oS l p G nal o n off r i i os s t e c d s te i i ed en s l h u n e rr u ) e pcm ( ei sh At h
s sei dl h ea i h t ht t [ se n] i i t n d r en e uhti fcop nuni c este i edb r bne f sad a ] o r h1o B )R 2 e(Tc R eS iT o s uGvS a[nG l i s c e n h i nl i c[ i p u t op sc t uf A ds oT ed r rtS r n a e eG f i w C e p ti r f u co eo e7 t r o f no e3 tth n i n t o b i eeot c dmte reds ot er eate t a cs cd i ei o n vhnu ntud i nme ei i hrmi f e t oc i fl e o pcp spns l er iue a s e t ebn e en dhv t ey aa hb hm t ) ( ] 2 2 0 2 1 1 . f . e . w 1 2 0 2 , t c A e c n a n i F f o 9 0 1 n o i t c e S , h t o b r o s e c i v r e s r o s d o o g e h t d e v i e c e r s a h e h ) ( d e t r e s n i e s u a l c
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,tns n f ft eoo d c o i t c w e e i r tne ) t h e d o o d p i i c 2 l e w v ( n u emsdl l 6 nt p eead a q n e i r d i r t 1 e sr t t n e n e nccree r n . v A e fi r ae i s ] v x i o i s i t t t t t nol i eaTn c nc sec o i t i ne oA nbe dGbtSs i f G i e l s c a et s u l T s r nf e C i e a s ga l p S gh et i o r ft a im no pG as eo t r a hpdi ibn eC sn d A n l g coa t oo i b 3 f r n4 xp soe o or s i tk i dnc a ap d t anr n x9 ge a s e e o p oa eaeti h t3 h e r t hh n w h s y t t es c c t l o eb {td ri txwe r ,f r fi t oS]nn et a r v a a e c o l c e .e l xee ha s Atta im, [ i 9 i l t t Tdu tspd1 9s Wtn a r p 3 0 d Sepcb e n e r u 2 e nAt Gc m se- np i r o n l 2 m Cef s e T e i a e t a t ho a S ft h t 1 s c s o i h Gmt s e n n g n o s t i y i t e oCs bho sn i r r e r dt o T f d e s d i o a e o s a e dm } e z h t pi 1 a d 8 fi n t o l i y f 1 i l yt a u t 4 , l r l s e o0o t lu e n t 2 s l s n a n v n r a uhonp, e l t gioute ue t c t r rc e m n uc e rsA e oa h r e l e r e o t a u s 1nr gc)w t [ f 4eh dits et s o h n e o n netyevet tr l l i t n n dc obrp t p r o i s piime ei i t o f m d a e hn c hudo e n c o s s ehs s r t sed i r e s ya n c i n t o r d l s m e ci c l op re ca n t i an ul no bAm f tpns i ( i u a c o se dp e r ese rnTr a e eut j l h hto e . S h c b fi v t t h i c i eCGh uctfl e t d e T A Co Suio ho e e s I t c e r ec T ) ) r S ( eeG ( r hC a t section 43A
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168 Para 9.3
9.3 Requirements for availing Input Tax Credit
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Inputs or capital goods received in instalments
proviso
f pyho ubth sdnt o em 0 el i 2 ha t ee vm fa b i l a ,es l s i. b s r fwe e cnor sl i oa e r rcny a ptra u e i t nde pe oer xb r i ay c ft t o a a cxgem a i g f t n i r i l ti e l a p u t l a mpf d y e nr ii r s e e o , vu ah f e t r d sn bo , Ao s tfn s mue o bt s g, ar nr de i e t wa ep ul e ol l l dDb o e . a f ]x v y fi a r e o t a hcv r e t e r yl l 0 1eaa yrmm ba s s n sd rr e u o o co t F i e gr o . h vff t ni on i sneo det avam e otdg l n nei p u e ui dw p ri o el e l c i ho l et p r [f
Credit on basis of invoices uploaded by supplier, even if goods or services are received later, but before filing of return -
,e9i l s s0a e e 1v ch i o tna o v ot t i ne t i gc d ( e lel yi s l l t i p t pw n t un e se de i dp eb ri t t a cro ween s tRn u l i l o.c ta 1 h sR As i h T n T fS So o s Gr sGC l s e i i a fp h t o d e n)e di a r s)ae ( de t s c)i ai 2 ( oo g l e v6r p 1 unn, 2 rio2 d i e t e i 0 l c s 2 p ie pv s 1 ue r 1 sre dp. f f in . se ya A. l n e.w B ot 1 o 2 en 2 l 0 b tR2 i T i g d , St i l eG c e r sA eci , be e h c lt l n n o i i a wns n l ta i i Ci F Tbt Ieef -ddo
ITC eligible only if supplier uploads details of his outward supply in his GSTR-1
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T I D E R C X A T T U P N I G N I L I A V A R O F S T N E M E R I U Q E R
r yee bvn dan eha hsm l sa i i n e rth uet fdn nhi ece eut bso sd . a nn] t hat in e]be e t 1 i d o p i nRrc tTo e i S r b eGeo f c d[i o sv re B oi 2 nl i ep cp hR i o ucT vsuS n sG d i [ ft ro ea c hw tA t n t fu eT o i S soi p l f G i c o a eC t tr e f dneo eeh7 hmt3 e t o t n sa t o s t t i d e s l ec n t e e a uh s c , r tti i n e n d i ud er n mu r e c i m l xp d oe ap t i uci f ts n c u ee pee p hbs nt i
t st1Ci co dn4 oe Tnn omnIot g oeru t i n k t c b frc ae , o eet l8 tvsne1 o n as0 eGoci2 t i tnht , p hc o i ot t c c e s s A eij r w i b r s e ) up t a exs n b a ht d se t le a m ,eir t s n h e d i c o t n Aths i . s e dTi d i Te .gv e mi t e t Si i o i f r d rAt Gs Coeep(o h r T p a t feCt Sn nG o d e x a r )sa hoee (aTtdd w e ) s h i te t 2 v i s u ( rp dd n 6 e d i e i o 1l nv ei I orti s npf rcrv opo peeo u i s b t snhl nr c li c o p f ei i i sr i s w t c ryah i e l w h l s e h a i ct ,i pnl t t o i i o s tchn n ACuAwi T e hTs ,sh –I gS d ir lu s w i a oGao9 b C vr w1 ahfte 0 ntonh 2 ar eT 2 co m[ h s r1 ss s e e e a n go cc s i s v n add e r i l e f e t r l i s i e e f d i dt h se t nro ni n oc ae
, t c A T S G C f o A 3 4 n o i . t ] c o el s s a rt e dc nA uT sS n rG uC t f e o r A f3 o e4 r n uo i dt ec ce os ro pt dc t ee s j i v b eu r s fe o b nl l oi i w t c n uo di oi s rv t o n i r rp e s t i f h At
,sfg n] . t donhe9 c t i onr e1 Ao o b0 Tgour 2 i s d o t Sec a 2 Gh ersh1 d o r Cti o . eo edr f fr . e o eeog . f )hhe o w b t wtb , ( e 8 ) l sn,t 2 1 ( doei 0 6 nst 2 o i 1o f ow , t ngsroec r s e h oee t i TA thphn[ t ) t c e t rom .n ede t s ehr ce u o fv t cAm o i o to e Td n ec ye dSn s eng fGe or p aao m rsr rCA f e uaonf ( o phtas T ) s nn eo eanbS a ( hs i ) G r t rpgt 2 i n C ( rec i f6 ope t o 1 c Fer -laayn a b r o aoe w i ) t i xt hyc ( are t e t e bs h i el ro e w hp t t h) p , t tun i i( a e so he , ss t hrd e dt po ey o s mb d g a e e f d r d ee o e e dr t t e r s n eei bvge–b i e mem ll r e l e s a u i hv hdc n we sr uore ta smer i u c o d n e h w C. Tr Iu eo kv aa t f ns ai ch n yi r d a i e d s er o md rn e e t n s i i e) e ht t ,o s nN t on i t e c am s n ng ai r s t n ’o o C t pr i o h sR oL t . le l i . i b ( ‘ e el s t i a t cf no i s , t s un he Tm
n o i t c e S s i r e i r r a c o t s d o o g f o y r e v i l e d t a h t s e t a t s t c A s d o o Gr . fe o y u eb l a o St fy o r e )v 1 i l ( e 9 3d
fde ro e ek l lema e s s em oe ep t do hr t ui sn ,p t es c aehe o h r ,d t t l a n . rs tt oo I o o cf .n p t e,s c r e i he a o d t r l t i r fa fn e o o ebtoy crhcu negeb ahihy utrtb e soh od r r t e uots pred m voa e ni r i on e rs ,r gs f ae i ,crea t thw c r Aaote d sone y dtst u oreab i ooor r rdp Ge o d o fy e o unrl p e a p eb, i l a a r a e e b Shy y l e l ftua h o ob t )t nr e o 2 s e i h ( t d t h 3 i t 2ood e notnh ognow c e i t hone i c s u c ets s n si ee r mv re r e a s e pvn hf i l f aoi se r Adt td
tm c ao r r t f n s. oe h cs c nst eaa p hps wke s i d tr a f , hh o t c e dtc a l a e p l hs p e sd e a h ft wo t t a i e cd ,a 5 e 3l d 7pa 1to l Cae s Si r s a 0a s 9bd 9. o 1R o . RO g I. s AF a sn do oo os .g v s fa o e ye r n e g vs i i l n e o dc ro ot f r so e t n a g l i u s pn i o ns t c I
UOI
Manwar Tent Factory
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Explanation Explanation Explanation
Para 9.3 169
Input tax credit available only if supplier of goods and services has deposited the tax with Government c and section 43A
Presently, there is no mechanism by which the recipient of goods or services would know or verify whether supplier has deposited tax with Government.
Delivery to transporter or any person on direction of recipient by supplier is sufficient to take input tax credit
-
Delivery of goods to transporter by suppliers delivery to the recipient prima facie
yl y r l e a vc i i l s e y dh ,p wt eo i v n yo md s nd i o , e o cg nf ei Hn e .v s de on oe gk fa o t ne ob i n t c a ec l l C o cT rI d on f . ran e to yn s uer bge fap o oe ttl n yb er a gex v ai a lt se i f rdo e se t i r c ra oe pt l p sr noe aph r st t n , h ac s r ut a ho e Tt r
s a h t n e i p i c e r e h t d n a 1 R T S G s i h n i e c i o v n i . 2 ehR t dT aS oG l p s i uh on t i st a i he rd e u i l l c p n pi ud sn ea ht t i et s p r e uc oc ca fo Ot
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.s nra oel , Cma op rt i os – c ( un s lc iw a p ro o P i t l c o l y nl o t i f t e r c s c Pe i a erv s hird d e Te s a .c e fr d eioh v t yc r c l e p i as r ph t y uw l n , opst cpec b u b sl lA uoi T st wS e)rG r r a oeC t mf sc e o o cat r ) i s t a v u n ( r ) oc2 e c s o2 ( t ,b s 1 e uen c s s i a o v r co i r t e y( c e n ss r f ao o mtot c y ap l ) nr i I i tp ( n u os c, s se ks sa a c )h r oc t u c sr an e r t Ip
. do 9 et 1 r r 0 e e 2 t i l s p 2 i g p 1 eu . r f . es–e hen. o h t w s, ttr a ye 8 hb p1 t 0 ddd2 eee, d r t mi c e evs t A eoi ) r dp t gn ee ee r br la hm l cd a hsu sesn c ti fe i vom , t r A t( c e n Asu T TeoS cG Shc Gta C e Cr n eo fh o )wd b d n ( sa e ) e t 2 cfe r ( i os 6 1v n r n neoi ) osib i et( c t h e c ) 2 r eti ( s 6 fdd1 e o ven h i se e o ctt i s oenc proe rsns ua o o phst r ) e e i i hnp o ( t sy rr oe n Fpa Explana-
f.o f r o e ( i r l rp e e i pp l vu i e p csu eys r be e h hdt e Ti l r -f e t nf ra uy t l e n r fo o t i sd i e s r a bC x na oT tt i d u ep r n c I . ll x a a a nn t i of e i s h iet v k d oai rt a pop ets kea alh b t i s ng e i al c ce i v )er s b e e ls ci l i d v wn r e ea s hs d,d nr o aeo svg deh owc oou gHs vide
tion
170 Para 9.3
Supply of service to final customer by contractor is receipt of service by Principal (intermediary) – Explanation
Final Input tax credit only after supplier makes payment of GST
. se i s tu i d r ee r h c t xr au t f tr u o pf nk I c -a b t. h k gr uo ow r bb o dj nr ae kd rn ou r we t bp oa j h rc or f e th n t eo s n sa dn oi od ge fn o i a tt c en po sc e e r r a ns i n eo l i b s ai l v i a o vr aP Taking input tax credit in respect of inputs sent for job work
tto f ns i s admd e o r ) ha e r r 2 t r e f ( c t rws 6 e o xn1 y ht aain t h td t o t n o i t ( i u0u wt ho 8 c p e t g o m1nn s bafio o r oel oedhat t , shoo t i y e r t ,e ti cs ) l li i ipa v s r aub a a e i q bi ne l s d xn reh og ttao srintc dawute u ohnop s ocomt gee aud fsrnoe r e o a b e s h rv i i t ,h r e r e c e i e l r l o s i p b l t e p pna r pdp uoy e sea u de lpsd eb b ha e x ay t he at a oyt a t hybm ypt l b l s asi a i e w a px h cs r i g oa o e t tn tnv n sh on l l en i i ca i a a i p f yfc h i m o l tw p n eh er enpu i usec p o u s s i hs i c s f ftnt ee o . i r i l eoy, c p ap uebn A t d l eu a a eoT r e d l s v e i S r heeea e G vh ht ht ha Wt tC
9.3-1 Reversal of input tax credit if payment not made to supplier within 180 days
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Reversal of ITC not required if Post sale discounts offered
CTO
Mohd. Ekram Khan
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Reversal of ITC not required if Post sale discounts offered
CST
Shiva Electricals
Issue of credit note means payment received by supplier
Para 9.3 171
Proportionate reversal if part amount paid Interest after 180 days or from first day itself
Payment to supplier can be made through book adjustment
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Payment within 180 days required even when supply to own branches or depots?
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172 Para 9.3
Sanghvi Motors Ltd.
Sanghvi Motors Ltd.
Pay tax with interest even if supplier has paid full tax to Government An unfair provision
9.3-2 Procedure for reversal of input tax credit in case of non-payment of consideration
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GST
Ready Reckoner AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE
: : : : : : :
V.S. DATEY TAXMANN FEBRUARY 2022 17TH EDITION 9788195371457 1288 PAPERBACK
Rs. 2195 | USD 67
Description Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner’, is a ready referencer for all provisions of the GST Law covering all important topics of GST and relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 17th Edition, authored by Mr. V.S. Datey & updated till 1st February 2022, with the following noteworthy features: u [Taxmann’s Series of Bestseller Books] on GST Laws u [Follows the Six-sigma Approach] to achieve the benchmark of ‘zero error’
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