Taxmann's GST Input Tax Credit by Taxmann

Contents

E G A P

e t a t S n i h t i w s e c i v r e s d n a s d o e o c g i v f r o e s y l f p o p n u o s i r t i o n fi f e T d S d G a l o a r u B D

e c n a n i F e d a m t c A T S G I d n a t c A T S G C n i 1 s2 e 0 g2 n, at hc CA

s n o i t c a s n a r t e t a t S r e t n i r o f T S G I

n o i t p m u s n o c n o x a t d e s a b n o i t a n i t s e d s i T S G

t i d e r C x a T t u p n I

s t c u d o r p o c c a b o t d n a m u e l o r t e p n o y t u d e s i c x E l a r t n e C

r o u q i l c i l o h o c l a d n a s t c u d o r p m u e l o r t e p ne ot a xt aS t n i sh e l t i a Sw

, t a y a h c n a p , s e i t i l a p i c l i i c n n uu Mo yc t bc yi r l t n s oi td n d en ma l ni i c a n t r u e o t c n l ea nn oo i xg ae Tr

r i m h s a K d n a u m m a J o t e l b a c i l p p a s n o i s i v o r P

a l a r e K f o e t a t S n i s s e C d o o l F

T S G f o s e t a R

s m e t i d o o f f o e s a c n i s d o o g d e d n a r b

f o g n i n a e M

s e c i v r e s n o s e t a R T S G

s e c i v r e s d n a s d o o g n o s s e C n o i t a s n e p m o C T S G

s e x a t d n a s e i t u d r e h t o f o n o i t i l o b A

l i c n u o c t c i r t s i d f o s r e w o p n o i t a x a T

) N T S G ( k r o w t e N x a T s e c i v r e S d n a s d o o G

I-5

1.5

1.4

1.2-2

1.4-1

1.3

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1.1-11

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1.2-1

1.1-10

1.1-9

6 1.1-8

5 1.1-7

1.2

? x a T s e c i v r e S d n a s d o o G s i t a h W

1.1-3

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5 1.1-6

1.1-2

vide

5 1.1-5

3 1.1-1

4 1.1-4

3 ’

1 1.1

I-19 Acronyms in GST

GST - AN OVERVIEW

S T N E T N O C

E G A P

t i d e r c T S G I t s u j d a o t y c n e g A g n i r a e l C l a r t n e C x a t y r a i d e m r e t n i s i T S G I

o s l a T S G I o t y l p p a s e l u R d n a t c A T S G C

) T S G T U ( x a T s e c i v r e S d n a s d o o G y r o t i r r e T n o i n U t c A T S G S

n o i s u l c n o C

T A V f o d n u o r g k c a B

T A V f o t p e c n o C c i s a B

t c e f f e g n i d a c s a c e h t d i o v a o t T A V

d e d d a e u l a V

f o g n i n a e M

T A V f o t p e c n o c t n e m e l p m i o t m e t s y s t i d e r c x a T t u p n I

x a t d e s a b n o i t p m u s n o c s i t a V

T S G / T A V f o e r u t a N

e u n e v e r x a t e m a s t e g o t e t a R l a r t u e N e u n e v e R

T S G n i s n o i t c a s n a r t t p m e x e d n a d e t a r o r e Z

T S G f o e m e h c s f o s t h g i l h g i H

s d o o g l a t i p a c n o d i a p x a t f o t i d e r C

t i d e r c t n a t s n I

T S G f o n o i s i v o r p e r o c s i C T I

x a T t u p n I

e c ne au r n e e hv t e r r ut fo rn o, fe o d i ec s e r ud oo ct en ha t m ns s i ‘ e sn i i s eu r ub t i r d o nf ei s p’ xs es e rn e i hs t u e hb f Wo

3.1-2

t o n r e n n as s me l p dl ee dh ns ai hn o hs gr i e h p e nl i b sa t x c a at td I n -a rw e a t s l a n mi d se i g a Ns i Tv Sn Ge s n o i t c a s n a r t e t a t S r e t n i r o f T S G I

3.1-1

2.6-2

2.6

3.1

2.6-1

2.5

34 2.3-1

32 2.2-3

35 2.4

33 2.3

32 ’

32 2.2-1

‘

2.2-2

30 2.2

28 1.9

29 2.1

27 1.8

25 1.6-2

24 1.6

26 1.7

24 1.6-1

23 1.5-2

23 1.5-1

I-6

VAT CONCEPT AND ITS APPLICATION IN GST

INPUT TAX CREDIT (ITC)

E G A P

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

g n i m i a l c r o f s n o i t i d n o c d n a s t n e m e r i u q et r i yd r e r a t c n x ea mt t uu cp on Di

e e t c a n d a v m d o a r n f o r a r e e i y l p e p n u o s r y e n b t r d f a u i nt a ee p kr s l a aa t u w en T bn S ta o G nf f i no t ag i cn d i e t fi l i r d c er x o r am c t e i xc t h i ao u o t p t tv n u n I d i i pf oa no Np I d e d a o l p u t o n s a hn r ru e i t l e p pr 1 usR fT i CS TG Is gi nh i n l i i a s ve ai l p np ou ns of i o t c s i l r i t a s t e e Rd 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 3.3-1

o t e d a m t o n t n e m y a p f i t i d e r c s y xa ad t 0 t8 u p1 n ni i h fi t o w lr a e s i r l e p vp eu Rs 3.3-2

n o n f o e s a c n i t i d e r c x a t t u p n i n fo o i lt a a s r r e e d vs i en r ro oc f f eo r ut dn ee cm oy ra Pp

53 3.3-3

s e o g t u p n i f o t r a p f i n e v e e l b a l i a v ae tt i s d a ew r Cr xo at t c tu u d po nr I p er y i t b n n Ei e l b a w o l l a e r a s s o l g n i l d n a h d n a s e s s o l s s e c o r P

s e s s o l l a r u t a n t u b s t u p n i d e v i e c e r t r o h s n o te i l d b ea r w c o ol l Na

T S G f o C T I n i y r a s s e c e n t o n n o i t a l e r r o c e n o o t e n O

t i d e r c t n a t s n I

C T I r o f e l b i g i l e n i s e c i v r e s d n a s d o o g f o y l p p u S t i d e r c d e k c o l B

. f . e . w d e d n e m a s a , t c A T S G C f o ) 5 ( 7 1 n o i t c e s 9 f1 o 0 2 tx 2 eT1

d e k c o l b s i C T I e r e h w s e c i v r e s d n a s d o o G

y r e n i h c a m d n a t n a l p f o g n i n a e M

f o g n i n a e M

t c a r t n o c s k r o w

f o g n i n a e M

e l c i h e v r o t o m

t i d e r C x a T t u p n I e l b i g i l e n I / e l b i g i l E

s d o o g l a t i p a c f o t i d e r C x a T t u p n I

C T I f o e s o p r u p r o f s d o o g l a t i p a c f o g n i n a e M

d e m i a l c n o i t a i c e r p e d f i d e w o l l a t o n x a t t fn o e tn i d o ep r m c xo ac t x ta u t pn no I

4.1-2

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4.1-1

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4.1

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58 3.4

62 74 74 75 76

3.4-2 3.4-3 3.4-4 3.4-5 3.4-6

60 3.4-1

58 3.3-7

56 3.3-5

57 3.3-6

55 3.3-4

3.3

45 3.2-4

45 3.2-3

42 3.2-1

43 3.2-2

41 3.2

S T N E T N O C

I-7

INPUT TAX CREDIT - OTHER ISSUES

S T N E T N O C

E G A P

e s u r e t f a s d o o g l a t i p a c f o l a v o m e R n o i t a r t s u l l I

, r e g r e m , e s l s a e sn i s nu ob ta i d f eo rr ce f fs on a rr et f r s o ne as ra t e l r, on fo i et ra um da eg cl oa rm Pa o t g n i t a l e r s e u s s i f o t c e p s e r n i n o i n t a o i ct fia i s r i a n l a c g lr a o t n e er s ms te r n a i ps eu Db r o t e i r p o r p e l o s f o h t a e d f o e s a c n i e r u d e c o r P

ry or f o t i nr or i e t T a r n t o s i i n g eU r r eo t e a t r a t a pS ea s n i gh ni t i n w i s a s t e b n oi s nu ob f Co Ts Ie c fa o l p re e l f p s i t nl au r Tm e m i t t s r fi r o f n e o l i b t i a g r i l t e s i s g e e m r o f c o e e b m n i o t s e r h e t p t e a l b x a a x t a t t u n p e n h i w f t o i t d i e d r e C r x C a T t u p n I n o i t i s o p m o c f o t u o s t p o n o s r e p n e h w t i d e r c x ae t tm u e ph c ns I

88 4.3-3

r o s d o o g n o n o i t p m e x e n e h w k c o t s nn ow a tr i d d eh r t c i xw as t e c ti u v pr e ns I

88 4.3-4

rn oo f i t i ss e o i l p p pm ao nc om so r r e f ps t f ni t p eh hs m ne we x th e i d we erb r oo c st gye a nd s i a m0e i3 c a n l s i C d h t o ri o ow f g enr o r o i ut e a dr m et cs e i og h re c Pr s

e l b a x a t r o t p m e x e e m o c ee bm se dh oc os gn fi o i t ts i i d o ep r c m xo ac t o tt u s pe nh i c fi t o w ls a s n r o e s vr ee Rp

d e l l e c n a c s i n o i t a r t s i g e r f i C T I f o l a s r e v e R

e m o c e b s e cd i v e r l l e e s c rn oa sc dn oo ot i ga r ft i s ti i g d e er r c T xS aG t r to u pt np i m fe o x le a s y r l l e vo eh Rw

r e t f a d l o s r a b e r o d d l o g d e t r o p m i n o C T I f o l7 a 1 s r 0 e 2 v7 eR1

n e k a t y l g n o r w C T I f o y r e v o c e R

s e i l p p u s e l b a x a t r o s s e n i s u b r o f d e s u y t r a p n e h w C T I e t a n o i t r o p o r P

y l p p u s t p m e x e f o e u l a v f o n o i t a l u c l a C

’

‘

5.1-1

n o i t a c i n u m m o c e l e t d n a s e n i l e p i p n o C T I f o y t i l i b i r g e i l w e nt o I s s e n i s u b f o e l a s r o n o i t a m a g l a m a , r e g r e M

5.1

4.4-3

4.4-2

4.4-1

4.3-1

4.5

4.3-2

4.4

85 4.3

85 4.2-4

83 4.2-2

84 4.2-3

81 4.1-5

82 4.2-1

82 4.2

81 4.1-4

80 4.1-3

I-8

INPUT TAX CREDIT WHEN EXEMPTED AS WELL AS TAXABLE SUPPLIES MADE

E G A P

C F B N d n a I F , s k n a B f o t c e p s e r n i s n o i s i v o r p l a i c e p S

e a l r b o a x y a n t a r p o m f o d c e s g u n i y k l n t r a a b p a n y e b h t y w i l d p t e i p r d u c es r f t c o n xp mo am ii t e a t l x u te c t u i os pr t t o n en if i r f y l ua o l t di r ec na cn op oa id t rn a P fi i nn a my rp l e t p e u Ds 5.3-2

e C t T a I s t e e l b l i a g e i l r e f f o o e r s a e a y c l n a iC i c T n CI a Tf n Io fi e n l f b o o i i t g i d i s n ln e e f a r t o t a s so n nn o o i e i t r t a e a l l h u u w c c l l a s a t c cc l a lj e a o n i nr i F Fp 5.3-3

e t a t s e l a e r f o C T I f o n o i t r o p l a i P c r E e R mR mn oa ch ft o r e nh ot i o t a t l c u e co j l a r Cp

106 5.3-4

d e r i u q e r t o n s t c e j o r p e t a t s e l a e r n i C T I f o s nP oE i t R a R l u f co l a e cs la a nc i n F i s t c e j o r p l a r e v e s r o f d e s u n e h w x a t t u p n i f o t n e m n g i s s A

d e s u s d o o gl y lp a p t i u p s at cp fm o te c x ee pr so e f r y nl i t tr i a d ep r d c n xa ay t l tp u p pu ns i e fl o b na ox i a t t a r no i mf y rl e t t r e a Dp 5.4-1

n o m m o c n o d i a p x a t f o C T I f o s n o i t a l u cs l d a co o fg o l a et dp i oa Mc

109 5.4-2

s d o o g l a t i p a c f o e s a c n i t i d e r c e l b i g i s l t e c fe o j so nr op i e t t a a l t u s cE l a l ca le a nR i n F i

n e k a t t o n C T I s n a e m t i d e r C x a T t u p n I f o l a s r e v e R

r o t u b i r t s i D e c i v r e S t u p n I f o e s o p r u P

s a h n o s r e p e l b a xs ae t t a ft i S yt rn oe t r a e df f ni ad mn i s Dn So Is i i fv o i d s/ ns oe i h s c i v n oa rr Pb

e l b i s s i m r e p s n o i t a r t s i g e r D S I e l p i t l u M

r o t u b i r t s i D e c i v r e S t u p n I y b t i d e r c f o n o i t u b i r t s i d f o r e n n a M

d o i r e p t n a v e l e r f o g n i n a e M

t i d e r c f o t n e i p i c e r f o g n i n a e M

r e v o n r u t f o g n i n a e M

s s e c x e n i d e t u b i r t s i d t i d e r c f o y r e v o c e r f o r e n n a M

r o t u b i r t s i D e c i v r e S t u p n I y b e c i o v n I x a T

e c i v r e s te u d po nC i e ft o a et mS ae nm a ns i nd on sa r N e pA eP l e b am xa as t h yi t bw er co i t o vu b ni i r t xs ai Td

122

6.3-1

121

6.2-4

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6.2-3

122

6.3

121

’

120

‘

6.2-2

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6.2-1

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120

’

119

6.2

118

6.1-1

119

6.1-2

118

6.1

108 5.4

117 5.5

108 5.3-5

100 5.3

104

108

5.3-1

99 5.2-1

98 5.2

S T N E T N O C

I-9

105

115

INPUT SERVICE DISTRIBUTOR (ISD)

S T N E T N O C

E G A P

e c i v r e S t u p n I y b t i d e r c x a t t u p n i f o n o i t u b i r t s i d r o f r eo r t uu db er i ct os ri PD

UTILISATION OF INPUT TAX CREDIT FOR PAYMENT OF TAX ON OUTPUT SUPPLY t n e m y a p x a T

7.1-3

y t l a n e p , t s e r e t n i , x a t f o t n e m y a P c i s n t on ru t o c em l E a

r e h t o d n a

7.1-4

r e f s n a r t n e h t d n a r e g d e l h s a c c i n o r t c e l e e l g s nd i s a ne i h tr n e eh mt yo ao Pt

128 r e g d e l t i d e r C c i n o r t c e l e o t C T I f o t i d e r C

r e g d e l h s a c c i n o r t c e l e n i t n u o m a f o n o i t a s i l i t U

S C T r o S D T f o t i d e r C

T S G n i g n i h c t a m e c i o v n I

d e d a o l p u t o n s a h n rr e u i l t p e pr u1 sfR i T CS TG Is gi nh i n l i i a s ve al i np op u ns of i o t c s i l r i t a s t e e Rd t i d e r C x a T t u p n I f o n o i t a z i l i t u f o ) r e d r o ( e c n e u q e S

2 2 0 2 1 1 o t p u 9 1 0 2 0 1 9 g n i r u d e l b a c i l p p a s a s n o i s i v o r P

r o f d e z i l i t u e? be t a et t S a t r S e h et no on na i n di i T a S pG TI Sr Go ST dS nG aC f To St n Ge Cm ny aa Cp

C T I d r o c e r o t r e g d e L t i d e r C c i n o r t c e l E

e l b i g i l e t o n s i h c i h w C T I k c o l b n a c y t i r o h t u A l a t n e m t r a p e D

t n e m y a p d n a r e g d e l t i d e r s c n o ni i t t a n u ut os i mn ai a ft o r ee s c un ni oh ss na oc i t n c i i r % t 1 s e f Ro

r e g d e L t i d e r C c i n o r t c e l E o t s t i b e D

7.3-7

r e h t o n a o t d a e h e n o m o r f r e g d e l h s a c c i n o r t c e l e n i r e f s n a r T

r e g d e l t i d e r c c i n o r t c e l e n i t n u o m a f o n o i t a s i l i t U

a f o y t i l i b a i l g n i d r o c e r r o f ) R L E ( r e t s i g e R y t i l i b n ao i s L r ce i p n e ol rb t c a ex l a E t

d n e r a e y t a t i d e r C x a T t u p n I d e s i l i t u n U

r e g d e l t i d e r c r o h s a c f o t i d e r c o t e c n a l a b f o d n u f e R

7.3-10

141

7.3-9

138

139

7.3-8

137

7.3-6

136

7.3-5

d n a s r e g d e l c i n o r t c e l e e h t n i s d a e h r o n i m d n as n rl a ol j a a h Mc r e g d e L h s a C c i n o r t c e l E f o e c n a n e t n i a M

143

7.5

142

7.4

D S I y b n r u t e r y l h t n o M

7.3-1

134

7.3-4

133

7.3-3

129

133 7.3-2

129 7.3

128 7.1-6

129 7.2-1

128 7.1-5

129 7.2

127 7.1-2

126 7.1-1

123 6.5

126 7.1

123 6.4

I-10

127

E G A P

r e g d e L h s a C c i n o r t c e l E h g u o r h t y l n o s t n e m y a p n i a t r e C n o s r e p e l b a x a t y b s e u d d n a x a t f o e g r a h c s i d f o e c n e u q e S x a t f o t n e m y a p d e y a l e d n o t s e r e t n I s e c i v r e s d n a s d o o g f o t r o p x E

T S G r e d n u n o i t o m o r p t r o p x E y l p p u s d e t a r o r e Z

d e t a r o r e z d n a y l p p u s d e t p m e x e n e e w t e b n o i t c y np l i t p s i u Ds s t r o p x e o t n o i t a l e r n i s n o i s i v o r p T S G

s e c i v r e s f o t r o p x E

n i d e v i e c e r t o n t s r i o p s x e e c i l v a r e m s r o f n o e t r r o a p n x a e t u r h od B o f i r d te n n ep a md a l e y fi p ai e pc N e fp o s I t t r o p x E

T U L r o d n o b r e d n u

y bT S tG r of po xt en re om f y a ep r ut du eo ch ot ri Pw

r e t r o p x e t c e r i d

s u l p r Te t Sr Go Cp x fe o t %n 5a 0h . 0 c r re om ( Th Sg Gu Io r %h 1t . 0 t r fo o p tx n ee f mi y) aT pS nG oT sU d/ oT oS gG fS o f to r o% p5 x. E0

T U L e t u c e x e n a c o h W

8.4-2

d o i r e p d n o y e b e d a m s t r o p x E ) n1 e( hA w6 n9 ee vl eu er l n b i ad ye ab pi r tc o s ne Tr Sp Gs Ia

8.4-3

t o n s i d e t u c e s o r p t o n s i t n d ae ct i u l p c e px ae ts a ha t w nT oU i t L a r f i a l d c e er di u fq l e e Sr

160

8.4-4

t u o h t i w e d a m s t r o p x E f i n e v e e l b i s s i m r e p C T Id fn o o dB n/ uT fU e RL

T F G D r o f r e b m u n C E I s a N A P x a T e m o c n I

s t r o p x e r o f s r e n i a t n o c f o g n i l a e S

a i d n I f o t u o d e t r o p x e s d o o g n o d i a p T S G I f o d n u f e R

e c i o v n i x a t n i d e r a l c e d eh uc l t a va nm i t eo cn ns ee r o e d f f l i l i d b ng en hi wp p di nh us fd e n Ra

f o e s a c n i d e r i u q e r s i e g0 n2 0 a2 hc3 xe3 2 n. f g. i e e . r ow f s d fo o o ng of i o t a t s r i l o a p ex Re

167

8.5-2

161

8.4-6

166

8.5-1

163

8.5

161

8.4-5

156 8.4

153 8.3

‘

8.2

158

161 8.4-1

151 ’

150 8.1-6

149 8.1-5

145 8.1-2

147 8.1-4

146 8.1-3

144 8.1-1

143A 7.7

143 7.5-1

144 8.1

143 7.6

S T N E T N O C

I-11

EXPORTS AND IMPORTS

159

S T N E T N O C

E G A P

g n i t t e g n i s r e t r o p x e y b d e c a f s e i t l u c fi f i d o t s n od i t n u u l f o e Sr

r e h g i h f i n e v e d e t r o p x e sd de om oi ga l nc ok dc i a a b pw Ta Sr Gd Iy t fu o d df no ue ft e a Rr

171 8.5-6

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171 8.5-7

g n o r w r o f n o i t a t r o p x e r o f x da et r f e t o n d en su df oe or gr fo o n no oi i s t s a i cm s e fir nl ou Cf

172 8.5-8

r o f t i d e r c xt ar t o tp u x pe nr i o ff o d ne or i e t t a n s i e l i s t d u o to n eg l n u do ud an r u f f re or f g yn t i l m a i na el Pc

dde d o nnh i uat r f f e n o e p ot r i e g t fi h npe t n m i g m e n ieb x i a r ee l u h c e d ht nt d s e of d l so o i r a o t e g p fiv a e d en d e s ea t a r bh cd o r p e ne x i li l e i p ya 8 l vpn n1 n o 0 oauo s i 2 d d t i ra sa a 0 o e c 1 pi lhi fi T ri f p 9 pt l pe o So e ash n Gt I7 nmt oien f1 h o o r i 0 i t Tet d2 c h p i n S r 0 w m u t G 1 s fte e Io e 3 x fn Ro e R1

f ng i n oi d t e da t ec r r i o ud p cu x oj e rd st pA d fi r oe ee on rd ge en w fb su t o T r dS o o dp ex oG l i t e gu a v fo d i ae h t t tm d i i i d w e e ee rr r d c o c xd xT ae aSA t t m GI t% i u ta F u l p 1 D pc . n0 n r d i i f o fa fo h o y o ti t r n de d r eo i nl n mh up u fp f yt e e au u R Rs pA

s r o t a r e p o e c r e m m o c e y b t s o p h g u o r h t t r o p x E

e s u o h e r a w d e s n e c i l m o r f s e r o t s p i h s e e r f y t u d f o y l p p u S

t n e m n g i s n o c n o r o n o i t i b i h x e r o f a i d n I n eo i dt i o s t m u o or sp dt or oo gp fx o e lr a o vf os ms i ea Rb

s t r o p x E d e m e e D

T S G n i s t r o p x E d e m e e D

t n e i p i c e r y b r e h 7 t 1 i 0 e 2 t r 0 o 1 p x 8 1 e d n e o m d e e e fi d i t f o o n e s s a a c s n t r o i p m x ir a e l e i l d cp e dp m nu u e f s e e r D Ro

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s e l u R T S G C f o ) 0 1 ( 6 9 e l u r f o s i s y l a n A

s t r o p r i A l a n o i t a n r e t n I t a s p o h s e e r f y t u d t a y l p p u S

187

8.11-2

s t r o p x E n o d i a p T S G I f o d n u f e R r o f e r u d e c o r P 8.5-5

172 ttT a fiS eG dnI eed nbn i ta a r t oy b pt ox u ed ed s r e em wmo t es se u t udc f pso nmt i in a fc l e i m ry ee l i a b l p i p s t pu s i uo msh rt ro e i pTw Sd tG e o t nfr oo Tep Stm i Gae r Ia lr e fn o ow i s dsd s ne o uc o fn g e or Rc o

187

8.11-1

183

8.9

186

8.11

185

8.10

183

8.8

176 8.6-3

177 8.6-5

176 8.6-2

177 8.6-4

174 8.6-1

179

8.7

8.5-4

172 8.6

168 8.5-3

I-12

169

E G A P

t c e p s e r n i m i a l c d n u f e r h t i w d e t t i m bt ur so ep bx e od t ee cm ne ee dd i v f Eo s e m e h c S n o i t o m o r P t r o p x E n i e g n a h C s d o o g f o t r o p m I

s d o o g f o t r o p m i n o T S G I

s d o o g f o t r o p m i n o s s e C n o i t a s n e p m o C T S G 8 1 0 2 2 2 . f . e . w y t u d s m o t s u c f o n o i t a l u c l a C

f o t n e m l i a v a n o n o t t c e j b u s n o i t p m e x e nt i ed he wr c ex t a a r t t Tu Sp Gn Ii s d o o g d e t r o p m i n o d i a p T S G I f o t i d e r C s t r o p m i f o e s r u o c n i e l a s e l a s s a e s h g i H

g n i r a e l c e l i h w y l n o e l b a y a p T S G , s e l a s s sm a eo s t s hu gc i Hm no or Tf Ss d Go oo Ng a i d n I n i e s u o h e r a w d e d n o b s m o t s u c n i d e r o t s e r a s d o o g n e h w e l a S

e r e h w n o i t c a s n a r t e d a r t t n a h c r e m r o sa t i n d en mI ph i c h u so yt r t t o n un oo cd s dd ro i h o Tg n i y r a i d e m r e t n i n a y b d e d i v o r ps t sn e e cm i v p r i e h s s oy t r t nn ou i t o p c md ei r xh Et s t n e m p i h s y r t n u o c d r i h t h c u s n o y s r e v o r t n o c r e i l r a E

t n e m p i h s y r t n u o c d r i h t f o y t i l i b a x a t t u o b as nn o oi i t s c ua l s c n na or Ct

’ y l p p u s ‘ s i e c i v r e s f o n o i t a t r o p m I

s e c i v r e s f o t r o p m i n o e g r a h c e s r e v e R

8.17-2

n a i d n I o t e c i v r e e s c i gv nr i e d s i v f oo rt pr o ap i d m ni I t eo dn i s s t i u y on ea cp fim f o o c ht cn ne ar r a Bp

8.17-3

d e fi i c e p s r o N U y b d e t r o p ms in o st i e a cs i i v n ra e g s r oo t l a nn o oi i t t a p n mr et e xn Ei

206

8.17-4

n o i s s i m c i t a m o l p i d y b s e c i v r e s f o t r o p m i o t r na l ou i t s p n mo ec xr Eo

206

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ed s e r d e u vl ec r n ri e s da nw u e se e f ce i v s r n e e s c i fl o d tn r oa py t ml a iy no or f eo l e b u ael yua alv pas v t m f o i o net s gu Tr Sa c Ghn Ici

205

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8.17-1

204 8.16-3

204 8.17

202 8.16-2

202 8.16-1

200 8.16

194 i.e.

8.14

197 8.15

195 8.14-1

194 8.13-5

193 8.13-3

190 8.13-1

193 8.13-4

192 8.13-2

190 8.13

189 ’

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189 8.12

S T N E T N O C

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205

S T N E T N O C

E G A P

t s e r e t n i d n a x a t f o d n u f e R

t n a v e l e r m o r f s r a e y o w t n i h t i w d e l fi e b o t m i a l c d n ue ft e a Rd 9.1-2

sa i s r he cv i e h c wv i yd l n p a py ul sp p eu t s a t e t Sa -t a S rt r ne i t n ni oe b do i t a pd l xe ah t y l t fn oe u dq ne us fb e u Rs

212 9.1-3

D F R T S G M R9 1 O0 F2 h9 gu6 o2 rf . h. t e . sw s e ct on re pm de s nr uu fb e r s i cd i n e og l rn t c i es l d e n ya l l u 1 F0 d n u f e r e s r u b s i d d n a w o l l a o t y t i r o h t u A

w a L T S G r e d n u d n u f e r r o f s n o i s i v o r p y r o t u t a t S

r o s e e f , y t l a n e p , t s e r e t n i , x a t f o d n u ft e n r ru oo f m na or i e t h a t co i l p y pn Aa m o r f d e m i a l c d n u f e r f i r e g d e L h s a r Ce g cd i e n l oh rs t c a ec l E c i on t o r tt i b c e el De

219 9.3-3

x a t t u p n i f o d n u f e r f i r e g4 d5 en Lo i tt i c d e es r Cr e cd i n n ou rd t c e em l i E a l oc t t ti i d b e er Dc

220 9.3-4

d i a p s a w x a t s s e c x e f i r e r ge dg ed l e tl i d t i ed r e c r cc i n c i on ro t c r t ec l e e l ne i h dg nu uo fr e h Rt

220

d n a6 1r o R5 T, S4 GR gT nS i l G fi e s k n ri e o f l t i n t ar a c yu i t le l n p p or r a de d e h n lt u fio f r e e bo r s l on l t a r f mu o t ie g a r l n c B i l 3 fi dr nR o uT f fS e e R G r u d e c o r P

s yr s e ca i n c e ey n i e c o i fiw d c e fi e t u e df s d do s t h n i i s am s e i i r m l o f ie t m u a m l e o c i t m g dg n n n y i ut i c t n n fl a i e e o r u i p f c c l s fi o o a e o e m t c m d e a r o e e m df c M n y nd e y o c er c n n eo w e n o i n tg c e i e t i fi i b a c e fi c e d d b i e l o l l i D p r r e i h e w r p t po o a r h u em N s f m e e R r o i m A F N T

234

9.6-4

m i a l c d n u f e r f o l a w a r d h t i W

233

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n o i t a c i l p p a h t i w d e t t i m b u s eC bT oI t d e sz e i ci l i t o u vn nu i ff o o td n n eu mf e er t a r t o S f

n o i t a c i l p p a d n u f e r g n i t t i m b u s r e t f a e r u d e c o r P

233

9.6-2

s d o i r e p x a t y n a m g n i n i b m o c y b m i a l c d n u f e R

n o i t a c i l p p a d n u f e r h t i w d m e t i t a i l c m d b n u u s f e e b r o h t t s i t w n d e e m l u fi c e o b d f o o t t s i s t n e L m u c o D

233

9.6-1A

226

9.5-1

232

9.6-1

230

9.5-2

222

9.4-2

231

9.6

9.3-2

221

222 9.4-1

223

9.5

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9.4

216 9.3

209

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I-14

REFUND IN GST

217

E G A P

gf no i t n i o d i et r c c e j e e Rr df no at n mu io a l c c c da n un fo e r r e fg o d ne ol i t t i c d ee j e r r c r ocm i f n i eo a r l r c ut dc d een clu oef rfe Po r 6 0 D F R T S G m r o f n i r e d r o d n a N C S f o n o i t a c i d u j d A C T I e l b i g i l e n i n a h t r e h t o r o f d n u f e r f o n o i t c e j e R s t r o p x e f o e s a c n i C T I f o d n u f e r l a n o i s i v o r p f o t n a r G

s n a o w n d rr e oe n f n o do t i i l s e c s hi n hm a t s i wm d n so u C a f wy e r db l nd a e n uy fa o i e t s r i fS v e i d ob l nn ri ou pg i i f i fl t e c e nr ed ar cn i o s t u o ln n f a r e nu er ot s i n e ua s r i ah v of ct ro we pg o r n ol i ho N fi Sm t o n s i d n u f e r f o t r a p r o e l o h w d f n i e u c f i e t r o l n a n e fi s e g ub l a n c i i s n s o wi i om t c n hd a Sa s r e d r O g n i r a e h d n a N C S r e t f a r e d r o n o i t a c i d u j d a r o r e d r o d n u f e R d n a m e d g n i d n a t s t u o t s n i a g a d n u f e r f o t n e m t s u j d A

m i a l c d n u f e r d e t c e j e r f o t n u o m a e h t f o t i d e r C

s e s a c n i a t r e c n i d n u f e r m o r f n o i t c u d e d r o d n u f e r f o g n i d l o h h t i W

r e t t a m f i , r e n o i s s i m m o C y b r e d r o y b d n u f e r gl na i e d l p o p ha hn t i i Wi s

S M F P h g u o r h t t n u o m a d n u f e r f o t n e m y a P

d e t a d i l a v n i e r a d e n o i t n e m s l i a t e d t n u o c c a k n a b f I

s a w h c i h w y l n o m i a l n c o i dt na r ut fs e i r g e nr i f to n ue om ci ct ae h kt nt aa bd ee t m a cr i o d f nn I i

r e y a p x a t t n a c i l p p a o t d n u f e r f o l a s r u b s i d f o n o i t a m i t n I

s d n u f e r d e y a l e d n o t s e r e t n I

t r o p x e d e m e e d

f o t c e p s e r n i m i a l c d n u f e R

t i d e r c x a t t u p n i d e z i l i t u n u f o d n u f e R

l a t r o p n o m m o c y b m i a l c d n u f e r f o n o i t a l u c l a C

255

t i d e r C x a T t u p n I d e z i l i t u n u f o s d n u f e R

d e m i a l c s a w k c a b w a r d y t u d f i n e v e e l b a l i a v a C T I f o d n u f e R

y l p p u s t p m e x e s i y l p p u s d e t a r o r e z n e h w n e v e C T I f o t i d e r C

257

9.14-3

m i a l c d n u f e r f o l a w a r d h t i W

d n u f e r g n i n o i t c n d a n s u r f e e c r fi f f o o n r o e i p t o a r i c p l p y p b A N f C o S y f i n o t u n r o c i t S a c i d u j d A

258

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256

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253

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9.14-1

250

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248

9.12

246

9.11-1

248

9.11-3

247

9.11-2

246

9.11

244 9.10

244 9.9-3

245 9.10-1

244 9.9-4

243 9.9-2

241 9.8-2

242 9.9-1

238 9.8

241 9.9

240 9.8-1

237 9.7-4

235 9.7-1

236 9.7-3

234 9.6-5

236 9.7-2

235 9.7

S T N E T N O C

I-15

S T N E T N O C

E G A P

s e i l p p u s d e t a r o r e z n i C T I f o d n u f e r f o n o i t a l u c l a C f o e d o M C T I f o ss i s h t a bn eo hm t r e ni l or a ye l p f po ut sc e dp es t e a r r on ri e n z e v fe o , eh s t a n co nm i t Ca Th It n fi o dd e nl i ua fv e Ra

s a g n o l o s . c t e y r e n o i t a s t s k ,o s o e b r a n pi sd ,e s e z i r l oa t t i s p na oc eo t l b n ae l i r a va ae s Ce Th It s e c i v r e s r o s d o o g f o t r o p x e f o e s a c n i t i d e r c x a t t u p n i f o dh nt uo fb e r Ro x a T t u s s p e n C I f n o o i m t a i a s l n c e d p n m u o f e C r T h S c i G h f w o r d o f n d u dl e f o fi e i r r e f e Pb o rd s ol m yu i co a h l ns c et r ui o qd f ee s r r FC e n i l e d i u G

268 e r u t c u r t s y t u d d e t r e v n i f o e s a c n i d n u f e R

e r u t c u r t s y t u d d e t r e v n i f o e s a c n i d n u f e r f o n o i t a l u c l a C

s t c u d o r p e l i t x e t n o d e s p a l e? b8 1 o0 t t2 i t d s eu r g c u fA i sr e e ct nf ea ud e qs er s e nv oe Cr 9.20-3

d n u f e r g n i t a l u c l a c e l i h e wr u dt ec r u e r ds t i s y nt ou cd ed be t or t e ev r n a i f so t u e ps na i lc l n A i

y t u d d e t r e v n i f o e s a c n i d n u f e r f o n o i t a l u c l a c e fr o u t ec du or t Ms 9.20-2

xd an t a ds ed t o r e o vg nl i a t fi o p ta n c u on co cd aa i np oT CS T IG df eo t d a n l u u f me ur c s coe aNc i f-v o er r e du s nt t c uu u fr p e ti n Rs

s e l c i t r a e l i t x e t f o e s a c n i e r u t c u r t s y t u d d e t r e v n i f o e8 s 1 a 0 c2 n8 i d1 n. u. f fe e . Rw

r e p o l e v e D Z E S r o Z E S o t d e i l p p u s s d o o g n o d i a p T S G I f o d n u f e R

s e c i t v i r n e u s fZ o E tS r o pa xr eo r ne op dl o i a e pv Te Sd GZ IE fS o a do nt ue fd e r a r om f s e ni l op i t p a u cs i l p d pn Aa

281

9.22-1

e l b i s s i m r e p t o n t i d e r c l a n o i t i s n a r t f o d n u f e R

@ r e t r o p x e o t s d o o g d e i l p p u s s a h o h w n o s r e p o t C T I f o T dS nG u% f1 e . R0

9.23

s er r ue t t n r a us t poi ec r d u o nnt o i i l dt a ean r hg o si i i t l ma b n amr t i s e e t n sdi n t og e l y n t ei u o obg lr tt i a ou t po e rn r eia hAo t lt a on y t l op si e t p xa u an s t re te u e tr pnf nix i na fa o t dfg n noi uak fe a e rm Ra

282

9.24

n o s r e p e l b a x a t t n e d i s e r n o n r o n o s s r e s c i e n pr n eu e l t g b ae A r xl l N aa t U ls y a e b ul s fi m a e i ch a or c l t e t df d na n uy u fl f e e n R Ro

282

283

9.25

276

280

9.21-1

272

274

9.20-4

9.20-1

280

9.22

275

9.21

r e g d e L t i d e r C c i n o r t c e l E n i t i d e r c x a t t u p n i f o d n u f e R 9.18-1

271 9.20

267 9.19

266 9.18

265 9.17-1

263 9.16

259 9.15

264 ’ ‘ 9.17

259 9.15.1

258 9.14-5

I-16

273

E G A P

d n u f e r r o f s n o i t i d n o c d n a s e i c n e g A N U o t d n u f e R

N U , s e i s s a b m E o t x a t f o d n u f e r s mt e ia a l l u c s on t o C e, r s ue di ec cn oe rg PA

e u q i n U ( N I U g n i v a h s e i t i t n e y b m i a l c ) r de nb um fu e RN ly a t i ut nn ae d MI

t a t s i r u o t d n u o b t u o o t d l o s s d o o g o t Tt Sr o Gp Ir i fa ol a nn oo i i t t p a n mr et e xn Ei

s s e c x e n i d e t i s o p e d S C T / S D T f o d n u f e R

s e r o t S n e e t n a c o t d e i l p p u s s d o o g f o ee s c a n ce f ne i D Cf To It n fe o m dt r na up fe e RD

y L I n N a r a o h l c a i e h p w p a r e n i d r n e u d y r r o o e gd l ee b t a l r a c fi u n o de ne v a ab f dy o od t i t r a n e e e pl r u aa q rs e oa s f h b nn u oo s i i d t t a n a cc u i ll i f m p e pp r u p aa r go nf d nd ir un me u i ff a h e l t e C Rr o T S G f o d n u f e r f o e s a c n i t n e m h c i r n e t s u j n u f o e n i r t c o D

t n e i p i c e r o t d e s s a p n e e b e v a h o t d e m e e d x a t f o e c n e d i c n I

9.31-3

y b r e y u b o t d e n r u t e r t n u o m a f i t n e t eo mn ht cd i i r e nr ec tr s o ue j n u uq e oh Nc

294

9.31-4

r e m u s n o c n i g n i t i s o p e d f o d a e t s n i n o s r e p e l b a xd an t u of t e dr na ul f f e e Rw

293 9.31-2

f o e n i r t c o d d i o v a o t d n u f e r g n i m i a l c t en l i e h m wh c si nr on i e t u t as cj u en r Pu

d n u F e r a f l e W r e m u s n o C

d n u F e h t f o n o i t a z i l i t U

n o i t a s i l i t u d n a d n u F e r a f l e W r e m u s n o C n i t i d e r C

295

9.32-2

301

RELEVANT SECTIONS OF IGST ACT, 2017

316

RELEVANT RULES OF CGST RULES, 2017

319

2 X I D N E P P A

3 X I D N E P P A

4 X I D N E P P A

RESTRICTIONS ON AVAILMENT OF INPUT TAX CREDIT WHEN FINAL PRODUCT IS EXPORTED 363

1 . 4 X I D N E P P A

2 . 4 X I D N E P P A

: :

CLARIFICATIONS REGARDING EXPORTS RELATED REFUND ISSUES 353

: : : :

RELEVANT SECTIONS OF CGST ACT, 2017

1 X I D N E P P A

360

REFUND OF IGST PAID ON GOODS EXPORTED

295

9.32-1

292

294

9.31-1

295

9.32

291 9.31

290 9.30

288 9.28

289 9.29

287 9.27

285 9.25-3

284 9.25-2

284 9.25-1

287 9.26

S T N E T N O C

I-17

APPENDICES

S T N E T N O C

I-18 E G A P

3 . 4 X I D N E P P A

4 . 4 X I D N E P P A

5 . 4 X I D N E P P A

6 . 4 X I D N E P P A

7 . 4 X I D N E P P A

REFUND OF IGST ON ITC WHEN GOODS EXPOR- TED BY POST 367 RESOLVING DIFFICULTY IN REFUNDS DUE TO INVOICE MISMATCHES 372 PROCEDURE FOR CLAIMING REFUND OF INPUT TAX CREDIT IN CASE OF EXPORTS 373 REVISED PROCEDURE TO CLAIM REFUND OF INPUT TAX CREDIT 378

8 . 4 X I D N E P P A

9 . 4 X I D N E P P A

CONDITIONS AND SAFEGUARDS FOR FURNISHING A LETTER OF UNDERTAKING IN PLACE OF A BOND BY A REGISTERED PERSON WHO INTENDS TO SUPPLY GOODS OR SERVICES FOR EXPORT WITHOUT PAYMENT OF INTEGRATED TAX

387

CLARIFICATIONS ON REFUND RELATED ISSUES UNDER GST

391

CLARIFICATION REGARDING FULLY ELECTRONIC REFUND PROCESS THROUGH FORM GST RFD-01 AND SINGLE DISBURSEMENT

395

Acronyms in GST

g n i l u R e c n a v d A r o f y t i r o h t u A e t a l l e p p A g n i l u R e c n a v d A r o f y t i r o h t u A s n o s r e P f o n o i t a i c o s s A

f e R t n e m e) gN dT eS l wG oy nb k. ce A. ri om ( e rs t e y bs my ub Nn ee cv i ng e( r ) e r f e e Rb nm ou i N t a e cc i l n p e pr Ae

R A R P N A A O R A A A A

x a T s e c i v r e S d n a s d o o G l a r t n e C

A I F D

n o i t a s i r o h t u A t r o p m I e e r F y t u D

T F L G C D E

e d a r T n g i e r o F f o l a r e n e G r o t c e r i D

r e g d e L ) h s a C r o ( t i d e r C c i n o r t c e l E

l a n u b i r T e t a l l e p p A x a T e c i v r e S d n a e s i c x E , s m o t s u C

T S F N C K G I I S B C C C D D

r e b e t m a u c fi N i t n r o e i C t a c e k fi r c u i t t a a n b e n w g a d i I r n S D l a a l t y l i t a g u h i C D D

d n a e s i c x E l a r t n e C n i d e s ) ui t d me rr e C t ( x xa aT Tt du ep dn dI Ar o ef ux l a a VT le a c r i t v n r ee CS

T A T S E C

d i a p t h g i e r F & e c n a r u s n I , t s o C T A V N E C

I-19

d n a s r e m u s n o c o t e d a m

e e t n a r a u G k n a B

n e C r e i l r a E ( s) mC o& t E s uB CC d– ns am so e t xs au TC td c en r a i d e ni s I c fx o E df ro a od Br a lo a r B t n l a er Ct s e i l p p u S ( ) rs e n mo s or t e s up Cd e or t e t ss s i e g ne i r s un Bu

C T & I C D I G O R B B B B B C C

s e e x t a a c T t fi c i t e r r e i C D n f o o i d t a r s a i o l a B e l R a r k t n n a e B C

s n o s r e p d e r e t s i g e r o t e d a m s e i l p p u S) ( N sI s U e nr i o s uN BI T oS t sG s e g nn i i s v ua Bh

C 2 B

s l a u d i v i d n I f o y d o B

B 2 B

T S G N I S M Y N O R C A

I-20 r e t s i g e R y t i l i b a i L c i n o r t c e l E t i n U d e t n e i r O t r o p x E

r e t s i g e R y t i l i b a i L c i n o r t c e l E

e m e h c S s d o o G l a t i p a C n o i t o m o r P t r o p x E n o i t u t i t s n I l a i c n a n i F d r a o B n o e e r F

x e d n I e c a p S r o o l F

y c i l o P e d a r T n g i e r o F

a i d n I f o t n e m n r e v o G

x a T s e c i v r e S d n a s d o o G

g e R T S G ( r e b m u N ) nn oo i t s a r ce fip i t e n l b ea dx I xa at Ta f so e cr i e v b r e m Su d nN an o si t da or ot s Gi

N G I B I P I T T R U R C L O L P I O S T O S S E E E E F F F F G G G

r o t a r e p O t r o p s n a r T s d o o G

n e t f o ( ) s d o o g f o ( ) eN r uS t H a l s c na eo mt d oe Nr r fe o f e mr o es t l s a y Si s de ed s o i c n oe c mi v rr a e Hs

A O N T T S G G H

o r p d n a s t p e c c a h ) cs i h n o ws (r ke rp oe wl tb e a Nx y xa c at n y Tb e g s d A e e t cl i r fi v o r s p e n s Sr n du a nt r ae T r ss s de d os o s oe o Gc G

N T S G

y l i m a F d e d i v i d n U u d n i H

t o p e D r e n i a t n o C d n a l n I

as t m a o Dt s cu i C n of ro t c em l E e t /s ey cs r e T m( I my oa Cw e ct i a n oG r) t I c eD l E E / sC) mEn o(i o t e t s a ugr n Ca t s i hn nc i ar i em d t d nn I ia E T A G F U D E C C H I I

e d o C t r o p x E t r o p m I

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

r o t u b i r t s i D e c i v r e S t u p n I

s e g r a h C t n e m p o l e v e D l a n r e t n I

y t i l i c a F g n i h s i n r u F e c i o v n I

r e b m u N e c n e r e f e R e c i o v n I

t i d e r C x a T t u p n I

n o i t a t o N t c e j b O t p i r c S a v a J

e r u t n e V t n i o J

p i h s r e n t r a P y t i l i b a i L d e t i m i L

) x a t t u o h t i w s d o o g f o t r o p x e r o f ( g n i k a t r e d n U f o r e t t e L

N T P T C S D C F N C O L U S V L E G S D F R T J L J I I I I I I I

T S G N I S M Y N O R C A

I-21

) e u n e v e R f o t n e m t r a p e D ( e c n a n i F f o y r t s i n i M

s c i t o c r a N d n a s e x a T t c e y r t i i r d o n h , I t s u A m o g t n s i u r C e e f t o fi o y r m P e d i t a n c A A l a l a n n o i o i t t a a N N y n a p m o C l a i c n a n i F g n i k n a B n o N

m e t s y S r e f s n a r T d n u F s c i n o r t c e l E l a n o i t a N

s e c i v r e s l a v e i r t e r r o s s e c c a e s a b a t a d d n a n o i t a m r o f n i e n i l n O ) x a T e m o c n I ( r e b m u N t n u o c c A t n e n a m r e P r e n o i s s i m m o C l a p i c n i r P

t a m r o F t n e m u c o D e l b a t r o P s e g r a h C n o i t a c o L e m i r P

e b o t y r o t i r r e T n o i n U / e t a t S f o e m a N ( y l p p u S) d fe o t a ec ci ad l n P i

) R R N D I C T A ( A C F F D F C S N F A A B E I A C D L O M N N N N O P P P P P

6 1 0 2 , t c A ) t n e m p o l e v e D d n a n o i t a l u g e R ( e t a t s E l a e R

t r a p a l a i c r e ) P mE mR of co e ea re c e i r v e ha w l D ( a t to n c o e t i t jf a o c ro fi P % i 5 t e1 n t e ad t d s e I e y Ec c lx n ae e et R u l o q a n e t io r d n F e s o d t i in d s e a e R Rm

t n e m e l t t e S s s o r G e m i T l a e R

e d o C g n i t n u o c c A e c i v r e S

r e p o l e v e D / t i n U e n o Z c i m o n o c E l a i c e p S

x a T s e c i v r e S d n a s d o o G e t a t S

k r a P y g o l o n h c e T e r a w t f o S

e c r u o S t a n o i t c e l l o C x a T

s e e p u R

t r o p x E m o r f ( e t a c fi i t r e C p i h s r e b m e M) l i c mn uu co nC on i o t i a t r o t s m i g o er RP t c e j o r P e t a t s E l a e R

m s i n a h c e M e g r a h C e s r e v e R

/e r t ip n o Ul S T e S G C Zv P S . T s A Ee G T C R R S SD S S T

a i d n I f o k n a B e v r e s e R

e t a c fi i t r e C g e n d i d o n C e e L c r n o e t r c e e f S e y R t i k r c o i i u r P Q

A D P E P R I R E E F R R R R

e m e h c S t n e m y a P y l h t n o M n r u t e R y l r e t r a u Q

e e d o Pm C C C Me L h I M M S R Rc B C C P Q QS R R R

T S G N I S M Y N O R C A

I-22

C & I B C n i t i n U h c r a e s e R x a T

n e g A N U , s e i s s a b m e n g i e r o f r o f ( r e b m u N y t i t n e d) I . c et ue qs i n e i Uc

) d n a l f o ( s t h g i R t n e m p o l e v e D e l b a r e f s n a r T y l p p u S f o e m i T

n i g n i d a r T l a n o i t a n r e t n I ) S C T ( s t n e m p i h S y r t n u o C s dd ro i h o Tg

R S S U N D D O R I T T T T U

e c r u o S t a n o i t c u d e D x a T

I S C T

e r u t n e V t n i o J d e t a r o p r o c n i n U e d o C y t i t n a u Q t i n U

s a w t u b w a L T S G n i d e s u t o n m) rs e w t ( a rL e t l a a eV Dr e dl i er r a e e t s n i g i ed r e ns Uu

V C D J Q R U U U

r a l l o D s e t a t S d e t i n U

x a T s e c i v r e S d n a s d o o G y r o t i r r e T n o i n U

T S D G S T U U

Input Tax Credit (ITC) R E T P A H C

s sde i nc Tai v S r s Gee x s ar st a o fs To d S o t c Ge o g ffh f o e c i tgh p nw ei cd n na i oc e cst a a ect r S s od e ci h o t ev n ha i t d sCe i Tt )Ic . C.ed l x l Ta e o It m ( c su tdi i s exn d s ea ao r t c Cbt a e nh r xo a t at i sh Ta e t nr ti uo u t sb s pe nr nd eo I

3.1 ITC is core provision of GST

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 . xt ac t A tT u pS nG I C “

-th yerrn i fir cooo c d i ee i u es sft v Dvr r e e c l c c -i e e ss n b i s i o x v str g ae n i du e t l i i l e ops t l d onrse u l gi a oi ph fi si lyss ns a i n c t adee rm i o n p p o i i s f ados a l cngu e s c f l b a dao b h ) ( i ns f’ c t g o r ad i u i e l d ol s i so ee e e cr g s cgpn c n i p i i a l v u . ev a d r t r s h oc t e e e i rA yt hk s p tp a c abr tc fT o ho u u l S t p df e b o s nG ns s r‘ i e l m ,auot dC p i ) e f rf a e s l uo ddboc c x] b5 onoee . n 5 oats t oe1 g( r[c h d s u ( s t A t n e d i r to , dod o e t T c u i e c n p t S poe r e A c ngt y e hcG i s ynt n s i xC fnin a h af o r t A t i e o n r n.o)t) r o e e e d h od s i hdr etu5 ( p t i n o s e 7 i n1 Wu wu bi n p

eee=n r hm1 a uT e c t a .h5w nec7a msTl ne eSt i a h Gh ht sc i 0 t tsr7 i e d d yp l )e r eo s8h r 1 Cta0 u s y2 t l xa (a n at o w Ts t tey i r u , h a e pt i .s . ] c v nr I fi a C -ee.cT d s I nn i e h g ub t n i ry ni l e I b [ a l a v .a ed ) e C dv n S i i oe ( t t c 2 i de 0m er 2l i de nb me en om t a . ct i x c n en r -n o to ea f fi i t es me u nsa t d xi eet av c bn sto foo f9r o c 9p

CTO

ALD Automotive (P) Ltd

Wide definition of input, input services and capital goods

Burden of proof on taxable person availing input tax credit

Input Tax Credit is in nature of benefit/concession can be only as per provisions of statute

T S G F O N O I S I V O R P E R O C S I C T I

Para 3.1 39

e)f hTo — tSy G l s sI p w n( po axus e l ase l mt o d y f ,dn u l s n e ac t a o n a ’ s ni x rro g d a e e t pt dn t n ea u dI g p e, rm n r) ai T e i hh ‘ t Sc o s s e iG t n gS)e fie ( T d e rxSa d aaGm tT t o c eUh t (t A ta ntxo T o Sab S t i, tr ) G a yo T l C e r s e o f rSt c o nGi i rv C ) i (rr 2 e 6 ” es x t x ( an 2 at r n tloo i o tan s r u i d t t Uo pn c n ero e I Co S “ g 3.1-1 Input Tax

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 s n d i o eo hg t ) ( a

d n a ) 3 ( s n o i t c e s b u] sT fS o sG nC of i o s i e v g or ra ph ec he t s rr e e dv ne r u[ e9 l b n ao yt i ac pe xs af t o e) h( 4 t ) ( b

dt nc aA x )a 3 ( T ss ne oc i i t v c r ee s S b d un sa fs o d so no oG i s i d v e ot ra pr eg] heT t t n S rI G e deI nhf t ufo o e e5 g l r b na ao h yi c at pce s xer s af e t v eoe ) h( 4 r t [ ) ( c

s dd no ao )G 3 ( e nt oa r i o t t S c ] e T e s S v i b G t uc S se f po fs o e seg nrr oea h i h s t i c v e ofs ror p9e env ho e t i r t [ rc t e ec ds n A f uo x a e T ) l 4 b s a(e ync aov i i pt r c xe e as S t d b eu n hs a t ) ( d

dd nn aa s )d 3 ( o no oG i t y c er o s , t ] i T b r urS e sT G fn T o oU si f nn o oU i e s e i g v hr ot a rfh po c e7e hns t r oe ri t v e c e de r ns [ uft c eoA ) l 4 b x a(a ynT o ai pt s c e xe c as i t v b r eu e hs S 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

T I D E R C X A T T U P N I

Para 3.1

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

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

. yt )) 0 cae2 h l nhb c 0n eta2 i dn e d o(b ens paa r e xee ee r.b lsfvm s a o e e i s c t m s r e a e k 3 mec C i hh mt S t ( ofo 1 cot 7 n 6 twi a er m hi e t v t -o c dfne. o e l en e n httsa s o n e i n so s m ns a x hpaaa c mt yt so b7 t n rnd1 e ef i1 m a mdt p= ger dgas1 udpt9 n u e j 3 j u do fd n o axm a aea m nbtax e efa o o m t T t a s csos 2 c a e 7 nn Ahi 2

.dR rrdv e e e ug C hp t t S o d e heu u1 j h . -q9 )1 wt e e5 grb 8 67 u oo nf 9 i n31 t n C e4( ts i v1 C mua eC S rohr S 1 e d e t e i .) 7v r e a h6 7 ut dlt 9 0 ryi f 1 0 old e 2 f noR ( v t yi eo I cs pn A nux l ec ed= . i xf d eeon1 v p sa8 xdsn3 eneaR lanmT a es yl i I l c bs l 5 r o ae6 e n ) mhni o w s 7 su msa 6 n b9 i oae c r f1 w ( fw,o ne s o es t iv i tre l n s u a ni e t r o i v i t a gdsp oi l r nnu e b p m i e h p y pft i l s o a x p peem h5 a s t e o i o 2 hp nt r w 5 f I CIT

CIT

) s5 e 1 r p0 x2 e( e h t . nv a h t e p o c s n i ’ rt e i f do i r wp sg i n ’i s n s r e a ne i s f uo be fs o o p er s ou pp r . ue9 ph5 t r3 eo C hf t ‘C rnS oo 6 i1 Fs ‘ J K Woollen Manufacturers S A Builders CIT Walchand & Co.

CIT

Hero Cycles

Shiv Raj Gupta

Para 3.2 41

3.1-2 Whether expenditure is ‘in the course of or furtherance of business’ is for businessman to decide, not revenue

sdxhi si c ne ac n h i t o fi fo i itho t r c i uw t e d p ec npn mcl et . n osi ia e c crfh A e heot orh t et cni T h und ht oS r sae t utG omrof dC t ecbr ef thero t c t o i e koed n a ) s j s i e( 1 t e b r c ur6 udoi sntv oc1 ,a rcen d l b e l d e e s a o l l h l i t het r t i t a sbn on i c he r nc esiss d os d eo se etn r r b s n o u e p, guo o pe t s femr c ebA o b e l y yoap b l t aaTp dh i xmSp d a c as e Gu s u t d C a sn es ds hf fye en o r ntto o e n dr 9ai i t e t 4 s nrng c i ooad i g ern dse o t d r i l s est e t yec gsei n r u r r e i d e ds s a eu e vn hr r nc Eai abc

3.2 Manner of taking input tax credit

. rt e gc dA eT l S tG i C d ef r o c ) 6 c( 4 i n 2 on ro t i c t ec l e e s et hc t A sT nS aG eC mf o r) e 2 g( d9 e4 Ln o tt i i d c e es r Ci n o ct i n d oe rr t r c e ef l e E r

cei n l i n b d oae r x fi t a c i t c ed l e e e p r s ne i s ta r s e giy g t dei l eri l h b t i ca d i al ee r rT c oS xf G al t a r t t o r u f pod npe i nz eo i l hm i t t smu. i t ” oec r cbA e gen dhaT etcS Lti tG tad C i d d ef e r en o c r i ) Ca s 4 ti ( cn h i 9 iT n 4 oa.n rmn t o oi c t emsc r r l e e E op s “f

s ds ee dn ns i eu t n b i r f oo de ec s n ua ,r s e dh ot or gu lf a r t o i p e as cr nu ao hc t e rh e . t htc t nA o i srT de oi lS op G gpC yuf nso aa) s 9 ny5 ab( ed2 men s ”u o t i t u ec pb e no s I “ t-

T I D E R C X A T T U P N I

dn ei o s t uc e es bos t s e dn ei ds nu eb t f n i o re oc n da er s e uh t er cu i v f r r e o s e ys nr au so nc a e eh . t mt c nA ”i e T crS i e v i G l r p C e Spf u o ts u ) 0 pa6 ny( I b2 “

s,edeb s s oc e onon t ged c i i s fl eu o ,eb e r yg g l f p na o pa e uhrc scon sxea nedr a,ae r m ee h t t mr ,r e ,a du n b of o, r mo sr r e re e f e ps s nhr aa t u o r ot o t yc ,n ne e a l oa ht . i r t ts c on a A l y li e a bs r nT nrooS e s i p G r ”hse i C t y d e l pf p h r o h pwo ) c u, 3 eu ss s 8 deas( rcey2 i l b a v n , l wr o ei a e ts dt t u n c Oreae “orms

) noelr,.nf C l ( ithie8doo T 1 e w g t ) i t r I A 0 t fic 2 d2 c e the i ( 3 lh ea t i 6 a tjhcl,oe4 i t 1v b i t t h nsn c i r naeuswd Aee o o tse i e)r dt n ,r n i s di s t te c aei i c scnwne v u s ecmi oace ss s s snh rbimn o nt e rTp rc tnd ort e e o . hnr niuc pivt e s v i t t cm i ev srod e c e i j m AeGeh e orb sl r f r wse -shC A u o e p d ( t s , sT s ni t ee rr i awxcsh e a a S ub h sxTAf oGt l dl t datTl otu e eoei S s oep si dncw o s e i ghnGna n r o v C h t I o p b fd i ffCl dwd o s o o e T e i a 9 ev tt t I n i n 1 s r n o e s i o k oe0v eo r i i s i 2 t p e s p a p n i a r t i e i 2 s v s c i n f d i s es l h 1 o aoc i r t t cri n n l , eau npa t o o a c t hhh o . i ] t t r A g snidc o e e n r ,i u e s oi t fiu T l lo c i a Apr pdstdSt o p d o e 1 G d h rC rn t c Tut4ei t o s A n t r rd Sf fT oneewoio o t Gi r r ne s i e c Cyht i AS tt l s hu g c n f3G eT a fo er eb o cs [bA4C

. rt e n he t m e hn r we wv oo nG ko ot t x a mt se i n h at hd i ca ep ms oa nh ss i e ei c r v e r he t s , t r n o es s d e r o po tg Af -o r e i l p p u s e h t

,e: n h7 ot 1 sf 0 r o e 2 pys , ne da l ef u r oR e t sT s i i s S g a eb G r eS ahd tn yna bo T ,S dr oG et l i uC a vbf i ar o t 6 es i 3 bD e lel l a cu hiR svr e tS s i t d n te eu r pm c nu xIc aeo t h d t tg g u n pni niw d i u o el l c l hn o Ti f

f ho t o e bc i ro ov sn e I c[ i v 1 r 3 e n s o ri ot sc de os] ofh got o fsb o n ror i e o s i i l s v p e poc urv i spr eee ht hs t r y o h bt s did ewo ueo scg s nf i eao d cr r i oi o e vcl ncp i a p nnu ai s ) (

e ng or i t a c h ec s e fs o r se nv oe i r s i n v oo rd i pa ep hx t a ht t [ i x wa et cf no at dn re om cy ca ap no i t dt ec ue sj s b i eu cs , i ) o f ] ( v) s n3 i i s (a n1 a3b ) (

42 Para 3.2

Input tax credit available only if supplier of goods and services has deposited the tax with Government c

and section 43A

No mechanism to know whether supplier of goods or services has paid the tax

3.2-1 Documentary requirements and conditions for claiming input tax credit

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

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. y4 b3 n do et i uc se s s i f eo t o s nn o ti i s b i ev o dr ap ) (

s m o t s u C r e d n u d e b i r c s T e r S pG tI n f eo mt un ce om ds rs a e l s i s ma ir s ro of s ye r l t u n eR fr o lo l i t b c aA ) ( r o t u b i r t . s 7 i D1 0 e2 c, i s v e r l e Su tR u pT nS I G nC af yo b) d1 e( u4 s5 s i e l eu t o r nh ti t i d ew r e c c rn o a ed cr i o o c vc na i nn ai ) (

, est r ba n e ll l um a hcu i st c r ta o i d d epd e r i l Cb a s xae c ai h Tl t p tp n u i pad nee h I n tti l a a l t ha n t fo si e c y l dn e i r v a oos rne pol s sr u e e R l p u e Rdi c eo Tr v e St n Gi s I Cg n ei fr d o e )ab 2 yi ( r bc 6 3ds el ee l r i u p a Rv s aa . 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

teedto o ut u h n nt l p n faai so r v e e l , i osa y l l t l i p da o pp tt p te , u n us ss ede n e ch o mei e s t . uhvt r a 8 ctrft e s 1 e o on S p0 s di r - 2 r N d a e e9 dtoIt s n T r i n d e a o 4 i t s coSf . s f oGo i . etg , g e u h hb . ew er ft t s o fs oa d h n b r i c c a o e rnu tl i t o t a u r hcpsise i y i t y s e r l t n b c c p drs i i p v eae d s u r dpd el e sl e i d,s iu v oed faR i o r e v rf oea i g pc T r s ceS ea da sp i ho lbG tscopyC e i x gdaf ha fnmo wt ltoa ) f ol t o i y na t 2 l d t n ( nn p ,i 6 ee3 e r i caupp c u t o nn e sixl c eo m fe u ar Hc ao rt . d e e d n i n o i t a x a l e r l a c i t c a r p d n a d o o G

tr9o frn i o3 oo d i esndst r n c do n c i e ot iea s t xoc e r – age he t . ) fstp to B rge u e nt W pyd nl io n p w i R u n p o t A eu l i l n b ks A o r e ar ( ufd t 2 t o r ) 3 e of e * t 2 erb( e dt mr m eoh o e o l t n t e, c t i p f cn . to t nn ei i n o rin b S ee g vuda fn no t edi ieem l bri hrmx h toft a clrt a i e o f n u e u ho nc n sn 0 t o3 i lo mhnc l r c a a 1 e vt i eh hn t–= f h si n t2 a wa t c ny,r 2 ovA4 onh satoteTT l f o r e rr f e SS bta po ce eGG r A yh to C8 ec t l l T esS a b ff8 e i o apc ) Gco 1 xsi ) aev 2 Cng4 a n r t ( r 0 i ni 6 l fi e 2 ns Ai o 1( ff

e e c vci a ar o hp v s n dei rhn oTa .f w1 2o e0 s t 2 e c e h1 p Ts .1e ’ . r h f . ce n u. i swT o0 ,S t G 2 g0 n2 h i t t i ,w t a l c e Ae r t eeo ccn i n o t i vab n nF i e i ‘ d e t r a e h w t s sdi det t rt c i om e f wo f e e l hna e Te c i *bt

vide

Para 3.2 43

Input Tax Credit available if tax invoice contains minimum specified details, even if it does not contain all required details -

Proviso

3.2-2 Input tax credit cannot be taken after one year from date of invoice or filing of annual return

whichever is earlier Eastern Coalfields Ltd., In re

T I D E R C X A T T U P N I

e h t f o r e b m e t p e S f o n r u t e r f o g n i l i f r e t f a n e v e . dr ea de ay ot l n p e uu q ee bs nb au cs

tg fc o n ei ep w t s a o e dr l l o dnf i ne r at e eo t nbs . o m t ni n e b i te t a i p t b de r e, Se ds p fuhe h t o 0 c T3 e. i t o d a rv dee n t i tkf n a a e i hl h nt t seeh d i v tne c i n e dh ee ew mbs deio nvat r eae r a mhb e e ac y eina l hoai c v t c n e fi n c o i a g tn o n c vf i i ey nf f l i f r e e no edad hnfn Tuo e

.ett . trl lsl ld rf n in eia t a . e e l o acvehweas t h o . u nvAr mt rsi i cwt e C eTp x ,e le r il i Ths i t S e b a d d c a Iwet r G v t e e e hd f) i ,o eCdauo t s fh nrs 4na t s t do ( e o e t i n 6 i ee f , ehm, se1 ,f ) i b C 4 e cnt y e( i a m i f t n l r nm d6 &a o lo o fg i a Il 1 i f r)onna t u Bc i o vc ta se4td n ( c i t Css eto 6 b e ere i a -h o rsci pc fd1s dofet. c o p l o ne f c l se1 1ea or Af s y n e 2 i 2t ht .ot r 0 n o f 0as i t 1 c i l 2 o 2d) n s ei2ci s i b i 0ei eese s1 v 9 ,n p c t 2 h g f o1 s i o i 0 t o r2o1 o l e 1 n2,v e p0in r s s e t 1 e ns ne 2io d i dt v i i o b h t e eo 1 o , t gpem1 n t d-r n o a 1 , nrdr e p n 21 i ty un di m e f 0 o ed p l 22mth o e 0 Tbr e l rtn e 2 e Sd ao 1 Cb hT a-1 G dt eire f 1 n c -o I hrem r 1 p i r u 1 d t l a e 2e ofp n r d y 0sffo te d p f u e t b i t 2aorn l aaf a i /ceae ds erada 6ntem borevee 1iayl lnonanh /,dli r l r o e a 01eaa Cet o 2 i h v 60 h e v Tvr c Cto t s a 12 Ioo n r T gygf o .-taenI o i 1 o o n h enee r fp nf i i N1 Ts babb o (

xe . arCs T e Th I/ , r tT wa u e p.ey T i nS v I t -Gyn e hmu t nq i i w, e s eb fc i , nu e es t Hn o ne .i d tt i e ou b ens di ti s fb f o ei sdn i e s hv a ce bu esT hgS t nG i nu h os sc ni u er s ko afn t to ein m bi e k nl aea cmt ie tt i b d on en r a sc Ci

t)t tsc ti nn =e h 4o 0eebtA(n 2bden 6n 1 d T o n 3se o h Snt i Tap cmGoi i SheuxCt d i c edss n Gt fe nnno o sc 6oii i ) h 8nnd o 4 A t t ta ( )i ei . t 6 1 w s g n s 2btr d1el e 0eoa 2dnhenmg o u ( f s c n i di i s i t nn s c ntTi e e ei S a s s i ,G ve . efme] ec ftoamC ,i ) ooo esT t vtnwheI a t t i e r nd i i ,mn a i n ebvo oo j e g r u ct ni ncdi teu Gi , h a -y x crtbp l Rr a e uae1b t e 2 r Ae s y 0 p Adtf t r 2 l (nui o p e a y 1 i t 5un n l c n 4ei n n 1 ,oni. a a h mhe f c n . nce otce t n i u .c cme kf s . wA o afh n tn nn rHtot c i . e ei Ai ,aft b s w n r d m d o n e T e , e vxe aly S i f eakmcclG n l i t u a i w7 c eme l Ce ct o o2 o o e fp Ro r[ H1 ddnf s

rene a hrt h et u y) t ,e r o l8 rf a 1 i gn 0 c n r n2i u a h t nhse c i fir r n g earn hMui f t l o f fi rt o o7 f e o F1 t a e -0d t 2 a ed yu l u e Jdu e d dh l ot l i i lt r l i e t t pn c eeA hkT t a rtS oeG f bC ynf l ao n oc9 t3 yi l d n l eo a r i ec t r c ( xe 8a s 1t r te 7 d 1un p 0n u 2i

Relaxation for financial year 2017-18

44 Para 3.2

Financial year in which the debit note issued is relevant for ITC and not date of underlying invoice vide

Input Tax Credit on basis of debit note if with GST

I-tech Plast India P Ltd., In re

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

s ggdgoe si nneni i i i dl t vl t r a fi a ou uo l rc f d e l p fi o r p f eeue-i cd t9D a n a i 1f ed o 0o vmee 2l nhbu t i a h roedcv v r oba o la l erhi m t Me coht i s c c o rR i e Af oe vc h ni w T d i v t i yrfScv . neoGAd 8 sCTe1 asl r i 0 fo fSt2 a r o o t G e tse 2 s ) d c C 1 n 1 eod( i f poe7 1 o t3 h sgt 3) c e f , A 1 r n d 8 o ( o e Tt 1 ny 7 i i 3Sa t 9l7c 1p1enGd o C 0p0si 8 2u2rt f 1 s r c e o 0 hra e d 2 ) coe ns4 / f r yu ( r 2 a e 6 l e 0 a Mti 1. rd o e n no fncl i u o o N tnp i hiapst b r n l c t e e ui fi e n a s d s t odey r e hbd ot oO Mt t

7ndn. -r e0 ) fi e 1r r9 m7 e d 0unu1 ) i8 nnt 2tat0 ) e e 2 uer1 9 yr r b o 0 l r 11o4 f u 2 0 y e t l JR e( 0 2 b p a d 2 u dT4 e d i -ny oS dev 0 i o v r oi G1rb r. u e d t ep psyte dc v i e l b r een. ohd fi t dra neBe nec gi b 3 l ebw n r fi o t i e na x eRt i n l i eaL bTs p a i . . tce poSh t fi r n ) utGc e e t C o u s i s psi ni t i S h s y a e ( hhw s sb t b e c e 2 n s ( i t i dh fcf 0 9 o t n ew o 2 i 1 nd oo d 0 e e m c ta(e2 r i o9r o u em c b h l c 1 t e hh ep c . 0 a s du n r 2t nTc i a . dehe s-n ne nbc eCa i kM m anr hTm ao se i t t t x saan thrIa p e M i g c e t cc au d s n 8 f i p c e 9 i d o o ysi l r 9 v1 to 0 r n Co aa n i n2r r ee i xtyv= i ,hup aula1 p t t c i Ttnn5 r e c o a orr i7 ee tt h y haor s tT u t i r sMt p e e r a mS p o i nt hf nt hc ou iG I t I l CTO

ALD Automotive (P) Ltd

Para 3.2 45

Statute can prescribe time limit for availing Input Tax Credit

. ’ 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

3.2-3 No Input tax credit if GST was paid by supplier on advance paid to him

r pe uh sc eu r o ov f t e p bi e sc e e cr i v e r e u s s s fi o o rt e i d l p e r pi uu sq oe t r es di ar. t n mee i l sp m a pn wur tse n ev eho t G m, ys o aet c pi x a ev crt ney asa vfp dod ayn la fp I -

. dsr nai e n ae l p ek p ca u i ts o vey b nt b i d xoe n an t u as s ec ut i si t s do i e n tr s o i nce nxc a at i o ct v run p e i i n l I x p . a pC t uTd sI n eea k ha d t t e et v go i an e t c n s e a tc r a t hto n t n e ti e a p r i ,c a r e e s vre c eei cv wn r oe e Hh s

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 . es l d b ao yo ag pf so i e Ts Sa Gc ,i n y l t t o n en s d e n r Pa

tNe i b Ih eTt , dSr e dGi nep l ad p su u e ls cc i ny o i vd b ne i d xdl e aaf i o t l sp n i ur h u fst l o i e a st r l i e1 a dt e eR dh T dTS a.G on l rf p u o ut e s or i t s 1a db eR r i Tn u qSO eGt . r sn si e i h i r p n e i i i c l se p e r pt uo f Sno

3.2-4 Restriction on availing ITC if supplier has not uploaded details of supplies in his GSTR-1 return

xsdhnernf aeecihooo c t ) s4 hurtsr i to s e s ge ( i u i vn nce6 fl pn ropiip3 o s ni p d v u i e fusu l e l oofi srnr u a oie Ntet r h b e c t e -e – h1cs i podt-ug s steyRse e e l d Tfru h b r et SoeR r ni )dGl i a e sh nu( h itT. a m oq s t oS2 re se-i t G 2 r s r n o d C0 s e 2 peerf d r e u e l f n t h 1 o danfi a ehunstc ) 1 ) r 7 e i c e t b . i e ( i n c el f ( t 0 h . p u s e i wAbpdm6. g n e e w u efTv a l s m S r o u d a ; o r d asGh y e c r t t l C r yi i a u s l e ba i n f t e w d t c i o t en de t ta o e s ed)n u f ub l b 1 ie( o g u a Bs t e n fi vh7i 2s vat3boh esnetsaRa h d e i n o bt T s n e i sS e r lo re t l l omu c ne a tGu efo hts s t si e enmR a c r tbrct T i e t i i e s i oS d o o d d b f er e v ve G nn r hn nC oui c t idi

een.gte Chrl f I . v v n o Tceb e . i i at a . Iidi 0 r h ehnghcwu2’ i he d0d hwul ( e d 2 r cse Ts e %i e f r t -ei h d 02a o e l r t 1 p 2 w d e o o nss1 np s l n u a 3 u p e ts i i t wo‘ u d , b n o s tts eyenre i ulm 0d dbet u t 0 r r cie i0 Rl o. o xbr e e 2 e w1 s d T 1 t h e 1 2 e0 c od-STn i nRG[1h2 o laTC1gT1 v l n asS 2n.] f t 0 G i e h i l 1 o o r i 2 c s xn . uN s i ) f i a) ] 1 o . d e 4 h t 1 . ft-v (1%ww n 6 n n . o eRi 3f 0o’ . siTfi e 1nd p r e i Soe . i l s e c wddh tiu a G n l n c e r br p as da ep sp i –e nyi 1n h u s ob sd02r s 2 e n e u t nr 00f l d 2 n ‘ ei yue2n ev b . i Rm-1t o i e 1 i . p a e i e 1 i [ l T 1 d d c c . f e )b S e e n o a 1 . r r g Gat l e ( i n yn7 a C99.a be3v 11wh f0 0%c dena o 2 2 t eboi 5n )l i e n i s vtde100a e a ( c e 1 1 e7 e vae r wb b39 ahs 9 c

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 . ’ ss ne ox i a s i T v of ro pt en he Tm

tys ag o ln n y npo i by i lpt l a u i a dp hsd ex syn ua st nno s oac i r s g f e e r o n t h e o t pti no ecw e o l th l i p b l c b aso eu xef ds ar s t ns rr di e oo e l t x n e r c au , cA e t d i t o t e s Tb m i u v g i Sr i p n en h i Gc r i x , o s re t ae yt c t r n h Aa adp t n Tf o e fu So b o b dy Gi tr ne Cd o a o r i fe e m s s o t r s e s )c s e c i 2 i s a g e ( v s et 6 hr or n 1t e nos: pre e m otrd ni i l oe ip d t u s c e fi i c po s l s et eu s idi h t o sd t rn a os e ) pege ( sefr Abo a

T I D E R C X A T T U P N I

ri s a es pa pb an to n C eT i p I i e c k ea r t on t a dc et un se s i i sp i e . c s t e e o r t ne o th n i b Ti t e.b t dn e d de nid p ai n c se a e s cre i ec o i vho t nf v i n xoi aBx t 2a fR t o h sTc l Su i a Gs t e f no di

3.3 Requirements for availing Input Tax Credit

furnished

46 Para 3.3

No ITC if supplier does not upload his invoice in his GSTR-1 and/or does not appear in GSTR-2B of recipient

Provision as applicable during 9-10-2019 to 1-1-2022

furnished

C T I G N I L I A V A R O F S T N E M E R I U Q E R

efnen9 o s eti0 [ o ute 1 t n an b n c l t e c o i Ai eb mv t ne eTc i tadSe oa h rGS t t o s dsl C ef ic eea r h i o t r t o e e d 7 f ndv3 e e n i t r i r rhh ne ei c e t ucos] i l o n t u 2 i c npss p 2 dfee0 tu i snoss2 u b e atra1 e e n l dh ]edc 1 rt1ins. oy-pui f i h . ebRc t e . c Ted[ e r d S i ]w i o t e f n 1 vhGei h c e 2 s[t ni ei i 0 s p 2 eneopc i t r s i hu , l d t ec rr p t fp e e fn t nfA o euanoe c s se i a c l B i b dnm2 n a t a sru -n a e m e R a dh i w h T m F t t e u S ) onG f h( oci o t ) ( , 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 ) (

, s n9 xorft.e s u o i atot 1 c e0 t ps e d h c nai b2 o eis t haaeibv o d p t p g 2 t cs ne nni n1 t ,y e e n i t r l s r f i l c e n a a nkmos a r Au o s i t e nhd s s e t t i h i s Tc e l n s t e b s w Sa s i e a i s fi e c oa Gn, bi s i mt l s l l Ce t f i nado a l n ee t mt nn e fb oi s o ee smdcnCnmr a A a ni Tiae tToI hr s w d e Sr dss e i yv s e rh l t orGgwo p n pGcCdo Te e w } l u xfl l 8 {1 a md e t a o st i t ] d 0dn t au tr hi 1e 2na c e cr 4 ru i , ee t pp rAl os onnc pcmi v o i c T p A 1 r i i at f S t 4fp u o ) n o c c oGstrf e e n ntpner Ceehf ocaost e [ t i i e e c h mo t t ph ft ye t a c st o l d l no zp ee e yne i f s r n l p Ab n o i 3 ehe t ut i nt oi u 4 mwc t s d i i A n dd e h d te d d n eg c d(e e i eo r a eg T r h a u i fi j c r o S osct i b d c a t l e e x r Go uh ep n ht ht ht aS Sct uCna ) ( section 43A

Para 3.3 47

vide b

vide

s ea l b h at xn ao t ym r e y vr ee [ v 9e 3n nr u ot i t e c r ec s i rn e o dr t nc ue . ] nlt rec ueA l t T fi e r S oG et hd C t ef dr o ei hu9 sq3 i en n rro usi t fic sne o a s s hr r ee e hpp ) ( d

sdet . de hc t or oefA gto T s ei tS g he p G i t r e C ee cf r heo e htr) , s n2 Wt o6 ( n -e p1 mun t li o a d i t t e s c r nc e i s r eo oh t st t o o l t nd i e dl t ei vt t i ns e r c e fi eer bt el r ln a a e ehm csl i a nt o o vs s nr n i i ner apo et tl s o b na l i t a x s ga a at l Inputs or capital goods received in instalments

proviso

shtfre r n o o A0 t l e f l 1in a s p yirem u t bct s a e e r do srr e yfeF cb i o u. o h vdgDt e n] ni .n l i i l yo sai dvfrm aaea oervg n o l y bf i p . r u eawe n o abml i rc l l e tno r i tur l fa i p b ufe pd,e t o e uer r b h r e sc t t y f0 exl a o 2a ha t t eem f dt t e be i a u v la t ,p di i l s e s nc ewd e cieu e s , r dr oh u rt e d eey pn r , has noat pn oms[x o i dhas t go ttr a n ci onee i o p g g f w i r m l e o f a p l i l l l b e mo n ya m ife r x s e fvav a ao es t

Credit on basis of invoices uploaded by supplier, even if goods or services are received later, but before filing of return -

s d a o l p u r e i l p p u s f i y l n o e l b i g i l e e b l l i w C T I -

ITC eligible only if supplier uploads details of his outward supply in his GSTR-1

T I D E R C X A T T U P N I

dn nfeeeB ni oohvt2 as sstaol l r nhnR i ei e a i t a d t T i sb t eptrl o e S i e t dei nd eG a r edl t d t e p [ i r e e ep s rt d e s do hu nt c eei t s r ht i ssheA c t c T , cgseco i e t e u A h e S l e r s t t vG gT,ny o nC di nlS2ub 2 l n , i G0i tw t hf dac i 2 o C b d e ] u7 etf1 eh1 s3 r dno s e i f R ,i )1cn s n o . p x T a f r e o i . t a a u Sn cc i e t i e(.tfGe ) c o t w 2 n ie vR( u e[ps 1p n.6 esir i 1 c e 12nb ( i ee 0 i l yR n2 r d sp la l i ot ,a Ti pen p pSt cvhuhu u c aestd sGeA t oe d o s e o s i di rtf ctn r d rh a i ndt e ec a w i a eb p t n e wi l ta nt p si t) ieucs t A F i u d e on n r oc.fe i . Bo rfue] so t i 2 eoo nn m 9 v h 0bet ne c n a R1 m fi n ti i o p dTnooeomi v se c n m S c l ee i sGoln i e n i a l t i t ehr a t t v c e se a e en f i hh eh t dr bi o sst s

. ) noelr,d C l 8 2 i e i t h T ( 1 e w g t t r 6 i I 0 f 1lecthd2 i e i e a h t cl j ,o t nai hi t b t htc n ove i u a i s d Ae w t t s e n c e r ,r )e s di s eani t i s ces scnw v rsmi oaces h n e e rbimn r Tp ce pi tnd o o n . i sv vi h r ns t e t Arod c ev i e mc i eh –sGr semo d wslAr e h C e (p nt , s s aixt r i s T h e a swacS h dxTAf t loGo oa t T t e otuSs e s n i gepG d ns e i hnC ft a v h I ob o w ffCl do d te oT e n a 9 t ei n Int1 r i e s o e o 0 p o k i i i s 2 t s p a c n i a t ees i 2 r di nvs1 o l a i c est r i n ha u cpl t a o n a t ,hh o i t d r s g c n e e n r u e i Ai oi l f i Tpo pdst r d o Sph1der u t n t 4 ei Gs ot r d r n Cfo e ewo t r fi os n i et h y c o t i l s hu g c )n a eeeTb (ocsrb[ nf oo i A t c 3 e4 s n ro e i dt c ne us so nt rt uc t e e j r b fu o s ee r ub l dl ei cw o rn o pi s di ev s o i r v ep r s i fh o t n, t oc . i ] t A o c s uTl dSa oG t rC c t A n fT i roS e AG t f 3C A4

, eteerf -8 harhoo e1 r h a t t ty n 0 n a rtsne 2 e, odd o t Feo gw ec monay bA o -e s nb a gs a ) r r eee t hn e sh dh p a – e etr t e m i ge bee s n lrhi ,i d e l s t w t n a c dr e hhoa oe swyr oh m n tsa e gt A i d o h ( f ,o rt t T c ooeoreS Agthtoh s n n we dTG Tee [C , o. i m Shp n ot Gti oeg c Cdcsv A o e r e o fvre tT i e o ) apml Si )e dgt c o i G( b ent et ( i C r f r re ) r o e 2 f s u t i ( so l a s dt 6 i p ) 1hp g rnb nnueoe( r ) m e oosh 2 s i e ru( . t r ] hco 6 9 c eetufc1 1 o s e p s ysb dna0 f febo 2 ,fo l d o i b d eot e2 n s c r r eaeo i ee e s x r 1 w i f s t oa e b. ptvcrsomf . r ieent e l h e r a u. uh e )n t i r i w dd pt o t (

Explanation

vide

Explanation

48 Para 3.3

vide

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

C T I G N I L I A V A R O F S T N E M E R I U Q E R

) ne at co yN r t a n i e d em mn ri g e s t n n i o eC hr t ,o s nR oL i . t e c . i a( s e nl t ai r t t f ’o o t s . ptr n i eu h o smv oua t c f los l i i dh b ‘ nn eei s hd a e cws r nCo i T ,Id s n uee k ha s Tt i y r e v i l e d t a h t sr . e e t y a t u s tb c o At y sr de ov ol i Ge fd o e l a S f o ) 1 ( 9 s 3i r ne oi i r t r c ea Sc o -t s d o o g f o

,esy rr ee hi eveb t ryaod fr hde u a o b t o I m ec t a cae . tn d nohe c t a at s r uromt a so tenw r r neor ue odce py s i ey i s nus u i ehb t ,bih m f e i r ,oo t ,hsl t a t n s c asd e o o At r e oi p l ssts oa ddfi ooodgb ee oo f e hh o Ggs t t feot r p h o rhde t g e i esur t h l a t p r a i e e er Sv h e hp ih t fe l ow t o ere vpc )drr 2 oe pn rf ( e 3 sae l , 2l r e y e e l e erl nsl f . ta f t o i e i i o haond t n o b n t c i er ,rsi t et k e s c e d ao on rahd r r e t ome t o pn dcty so rnnou Ac oaunb tes a ca ha n t l p o dt o l e as hi ss a ss a ae wbe n t.g R i . , i 5 O s 3. n 7Fo 1sc Cd . o o t h So c 0grt 9foa n 9og p 1yi s r e s Re nd Iv f Al ioo ece dmc roa or l .f fp v s se e e t h s a t s l t a u ppa i d t k e s s i d tr c a a,o h r l t c e t n r oaa cps s ne d ed o hf o nw og I UOI

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Explanation

vide

Para 3.3 49

Delivery of goods to transporter by suppliers delivery to the recipient prima facie

Supply of service to final customer by contractor is receipt of service by Principal (intermediary) –

Explanation

T I D E R C X A T T U P N I

50 Para 3.3

lef -kn a o ri nbr od l oi l w e i e i s n wl i bi p v a ot oep j rhu rn p,s oo f c ere te keh v t n ae r t e r a s nwe t s s aof dn cHa o oi ) . y os s r l i gv e e . n i cl fo ox i a p o v r t t p r t P i e e ud c h . s e s e e p dyrt s s . d uk nbCi e a xa r rr sdap neo e i T dl hw s t a oi er th b l ofu u b o n gr ps afj e l fu n r i re c o I a t o i ( e d l v v f rra n r ak e n e u s vfi s cr o i f i tae e d s i e b ci t n d k s ea p a ta e a r h r c gh ebts d o hnt xuc o o To r a eo re t g -i l tb h tbt h u d i do g c p ei n n u r ls na a c e I Final Input tax credit only after supplier makes payment of GST

Taking input tax credit in respect of inputs sent for job work

fxxe seho e s t aab i r ce i wetty v v ttta a u u r g e d p e m p n r . s nt o t e s c rnl hiua e o ooat A rT sey hse dllmti obpoohnS a p t r n G oy oa uf lt gas C a s fpfy udmf o s o q o a i eeh) rx d d e c e 2 u0tdu al i ( l t a8nas6 p phv1ue 1 n o c f b i ui e n sh , homln o l i ewtdaa t oc h sonh ee n i t d asr r oore , es a t r s t ho e wpent yi t i e a l o al i t p s p pptnp i e i t opn h ucr u t t see sui se o ert l n i h whei m a t h nt d f hn t a o n y t ta i eb er yw n o hhe c et t eb e i p r,hcdgs i ) i t n e eo s o c l i e h vi et s l d r nale a a b o baiv,b a( i h yfayr e et t gaoti r c i l o e p e r i s hba udb e e x s ar rha r Wo s i p cti c l 3.3-1 Reversal of input tax credit if payment not made to supplier within 180 days

o t e t a n o i t r o p o r p e b l l i w l a s r . e r ve el i r p ep hu t s ,e e dh at o mt si d i a tp n et mo yn at pn u lo a i t m r a a pe h ft I proviso

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C T I G N I L I A V A R O F S T N E M E R I U Q E R

se i c sn na s oi su a en r t a se ur og i r e a t va e rr oc f l l ei cw i o n vo ns i i i v mo or rp f s i sh nt o, i e t c s ua dcs . e n h dc o s eur mse onp I s. e l n ,o b r a e hmx t a mt r uoo Fc t . s s e n i s u b n i n o m m o c e r a s n o i t a i t o g e n r e t f a s t n u o c s i d e l a s t s o P . d e t c e f f a t e g l l i w s n o i t c a s n a r t h c u s l l A

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,tCi . to s al yCs n) r I Tn t T r a -AeCn IoN a p S Pe r Tm) efa e lr -c i Sy6 o l l i Ea(c 9teu 4 Cp0 o 1nsc e r ( t a o0 0l i cc 2i 5t2t e a 0s o n 3 C vi t n 1n ae & 7 T u t dncI i T i B o . a . d ec o Smv t ev vC a 3a r si f no de =o c f Tcl 5 i s a o 5l Sv n n a a r 3 ei i Ge r g ud s s -s a Re i 9 l T t s 1rrp. e i So t 0oo 9 h) n . 1 s i 2si 0 7n apB h /d t d2 huD i )d 1 t e6 7 1ont w 0 e d /oia eC 0r li 2grr8 e e c H 2 2 v e 9fi h o ( t l f i .t n d n p o st e o r e o a na Nnprt e u e g a weK i swd un rp .si a tm( e y i i v s l y i T y8 c i u l ea 2 ebvS e t cr r d p3 r a G r e e i t -h e fT h) c hgn9 t twoT Ctru1 a n d o 0 th ,mS l &a e ) c2 e i 1 c Cr2 Ih s / p hi i Bt So) 4 sc(f9 CsTd2 S e a 3a0 fe s/ r G o t e w 5 8 o 0 l a s o 0 0l fa t 2 t t( Ds o 1a s1 ( i

ttdd Rs e l e Aon e r i Ap hu Adgsq n (ni a e 5ak r 6 awt y to l mI mp n . opst s cua i . s n) n twus o ns e t c ao n c s i mpa i v d ,l xe l r e al e hs a t p c 8spu r 0tas o s 1o egs =ph d no i 2gtt , o 4ns c 5iu ug t t f Te hdo Sg Tet Gs.dn 5atri e n e 7wu t p f ]to i 9 a c n c 1a e s r 0c r i e ( d 2l i i l [ t p p s n pe pa cul ai l ,o se ) p u vop dnt aita nfn e l o eh i t memt uya as ah Ts nI ipt

MRF Ltd., In re

Shiva Analyticals

CST

CTO

Mohd. Ekram Khan

Para 3.3 51

Proportionate reversal if part amount paid

Interest after 180 days or from first day itself

Payment to supplier can be made through book adjustment

Senco Gold Ltd.,

Reversal of ITC not required if Post sale discounts offered

Issue of credit note means payment received by supplier Shiva Electricals CST

T I D E R C X A T T U P N I

.6 l ] a )7 i N2 c r TT e nR S mi nAG mo A0 os i (8 ci 8 ) c fe 70 o 2 d20 e m2 ugo ( n ss i c s . i rn den v ne a . ar ) m a [x l tt a n a r n t ue oi 3 e cc0 K i s f 1 i f d u R s= A hs 5 A ci u)8 ( 4 sTT 6 9 nSS 4 oGG t m Cu3 o To7 c Ih)nn . t i 9 i ew 1 n w h( a 0 t e 2 m i ee(v t x s o rt r a n a e l0 vt i ei m1 d r e i1 s r oc t -= MRF

Santhosh Distributors, In re

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tl sy oho t b c i dupad e v eSd e ai i .rt l l T p p o pSop p uGhe . u y c sI dsp l n efa /sp e o r h r cu a c b t i s nv n se oa rr e cmtree s d i h v / yebs t r i e r al e hdu pp s of T p os rn u . g oos e N k Ina eeT st r o da a S m ot s dn oS dGie gr otah neocpt n T h et gi t S d t f f o s Gn Onii d a d C -ae / t s r o ni a Tp i u hSe tq o tGd peiS/ f eri h o rc ds eon /l t haa Ta cst r niSSb at Gr n e I r e f bemo h m a t ny s Co wa n Ta nI opi

u o y s a , O H o t t n e m y a p y n a e k a m t o n s e of . dl e ns or i u s i o v y i d o /t hy ca np at r o bn en ha Tc

rttts ? ocnay e h et sj a dbmn d ouyI 0 osa. 8 g ps s 1 n fioo n o N i n i t I, h c yT s t l a i Sus p w p hn uGTat n st.r c t e n ,n t n o m i c t i o t Ai y s i a s a Tdrip v Shei d g d t i Gi n s r i Cwn k e ot a onc nm t i oo i Is f nro o i ev l s h i u n i o dd ci e/ent r a s hhe r c e cn hb t Sa -u r nrq fb eee o t hn h 2nw i t s ew ri o n o s f e e u v o r de at l eeh c r s,i e T w rc Su, e q i pv e e G s r r se a osc As t i

8tf 0oo 1nn o si =i t 2tn 6ne t 1en Tmi t Syo a Gp n 6fs i 7i t ta )a 9 1hh 0tt 2dl y ( la l ee r he R n [ s I a . wl e b ta i l ,i ) a Nv Ta t Ro An As (i 0C 7T I m, n O o i . cH] ,. l r nol e vnta eaet wmda xaw oa a ml Ht

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Sanghvi Motors Ltd.

52 Para 3.3

Reversal of ITC not required if Post sale discounts offered

Santosh Distributors, In re

Payment within 180 days required even when supply to own branches or depots?

Sanghvi Motors Ltd.

C T I G N I L I A V A R O F S T N E M E R I U Q E R

, y l l a e R [ s e l b a v i e c e r t s n i a g a f f o d e t t . e ] ns e i er r t a n se t k n eo o mb yy al pn eo r e e r ha we s Ce Th It

.t et neh u h oo i t Tph eg. bn set ndi i or orw t e o i t e dc si l hb a hsaca s n n x ona sc a art y r ae .t bs di .s ni u 0n wn g 8o o ooi 1i t t oc nabt d t i a i e h s sn o r t i pvia y wr al r e p t op tt t n n e suh ei meisT h v n. yi c i el f as h o h pp e wws fr r o nyu uo lo npi p fs oo py i i v s at o i sot i v osroy rap n a . pbenp n o ,nha i t t c wof o t a edonnr i eone es v t i d a s e oi yr ci p s vun mp ro ru roo nt e ppYc I s yngni l neh Oi p h T p.d uT wr . n sSo ni e tGpel s s vp ore ep por, f u r t ,’ os sn . d e ce o y nu, r bi e alr s t ti hae n v i n v e‘lie p o h nmp r mp t oou i nr nrswr i Ofodef a n v t e -ods on i r i u G t e a c v y o upe l t dsr e d t ei e i u t dn ba l o su ops a t nb dodea e e emr bd wai n sa osua s l q l e hy e a l r tm fs ti n o i , um t -nd i oa end r emh ar a w a h c srx x e t a e l n at b uhte u t otu r o i cop t d e s n i hne s d t i i

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.t oT. f it o c e n e S. pdGw s e S sm i t se d n a en e nda m oeT y i t bS a a lG p r t l s e Cr f a o dh i s f fit s p ntosi ) on1 a e cu( c 7 de to3 r u m el o era a e l he bu u t i t hRmc wt a ,ou, n ec t t l e b e s aA ra yT c aS h pG c s u C i t s s Tfr n S o fi i e , GI-h s ed u l eu iTh r e da[T hep7[ whn1]] . 0 8 c e 2 1d sSe e 0r e b , n s 2i s i a e e u 6 cdv l q u eaR 3 e n fi h 1r I

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Para 3.3 53

Pay tax with interest even if supplier has paid full tax to Government An unfair provision

3.3-2 Procedure for reversal of input tax credit in case of nonpayment of consideration

T I D E R C X A T T U P N I

. te7 u h1 pt 0 t h 2 u c , oi s eh e l hwu t onR t diT ehS dt dnG aoS d emn bea lh l tT a hrS so efG v C onf boo s ar ) 2 se( a p7 t 3 i d d e eel r r e u c t R s xi ag t ed t r e u h e ph s nt i i n f fr o u tof y n e t ui r ola i b ma s l i ai a elt x ha e Tt d egne t nev a i ho t r b r eawa t ed hs t t a e tdd a o n o i e i tr hn t s e . t e 7 pl e1 r l i e et m0 t h 2 s n s, t e i s riae l yo , p y l af pi t u pt ui lR ocsb A t haT iS cl eTu l S xG b aGsaS n t i l Co td n efi tua bo p d t l)eu T l 1 r a oS ( c h0 eG g s5 nhC nni f lto oo o i a t si t ) r v d3 c e ae ( ef ps d7 o dre d3 ee al e r dttu e nan t s uduR i e og d h ee mi t d r fi maa i et p e o ho hs rt Tnf i

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, ,tt .si ty ts o u a l e nl pchdu l e lai nAtr l m i c R T n w r e S e x T oa t tN Gma S n e nCytG . t a o fp mt C i u n t o ye f r epo ) ai n o ppp2hi) i t ( 1 o6 e( yc t t l r e 1a 7 s a 3 urpnhn , omt e otol i i i d ont v t u e e r c bri r f oo e m p ot s pt i ,n eo c e uuerer e l orpdp a e f vmmsb o naoal ll i r sf dia ei ewsd l h r d s b n t te i eri o f d v . ve, c8 v e doi s e 1 ateeers c 0 s c ,se era s 2 i t precud6 n stb heueo ohTr3 orntc i1 u u . . d q mnsss f eee . aiianv r . sdthie ie e n i w , t r h vei cbd d i e t me e vete fc i yreror t c nea wnne l erp e l x o s vef ei aH n Ebi bwi t

, tere t i a h c d er e ety f h r o f c c eu t e ns eeo e hd v o ft Tao i t m c y t e l i s . p p mp i 7 s i 1 t o l a0 n r t 2 t eeo e m , m r ns i . e yt o ll l aei hs u t ph w i y wa rTtR e s T . c t h yy AS f t l l a G l o p TS a pc nbS a fi e r d Gn ko i c a de sCa t l f e u p T o e c os i S bv 6G ht so nr1C e n as nf cr s oo e oi) d t o esc4 d s ( de7 r e os3 e l n u voi dr e egd l r n f u oe ooeR ch s fir i et c e h s C i ei t g l T pd p su Ip se i o h sr fua h Tt o s c

proviso

Re-availing the credit after payment to supplier

54 Para 3.3

Payment deemed to be received if amount paid by recipient on behalf of supplier is added in value for payment of GST -

proviso

C T I G N I L I A V A R O F S T N E M E R I U Q E R

) ne C2 l i p H9 si 9 c e P1 oi n M ( gr ( tP 0 u . 4 pe l nb T i -S a fx eV o l a b tt 0 a7 r t c a i ) pop l n 4 fs 1 p0 i nia2 eht( vco i n eh ,w s e i l b t e n ag l . de i ) a um C vl n S as o ( et i sk 0 i 2 tir .2 v l o i d p ep C es t r T aa c e gS xwt 5 ara n8 t on i= . w tt o v i u o t 0 l pcr l u 2 o o nd i p f2 eoo -C r r r i pp )C t S B n y f D Ebo 2

l =u l 0f 2o 2t Cd e Cl t Si t 2n )e 2 9e 9b l 1l ( i we . yg r d e u nl fis en r i s ae to a hg t t r da l p e hi f sn a e wv te i ) ,C ) CT SI ( 0w 2o .2 n v ( Cf Tf So t 5e n8 s I

.i l1 )h8hdda fea s t6tenm hn( s i nt s e 2 c e fi2 w a a a r n , T o m 9 e h ovi ] dL f n9 l . re’ cb ) eE i o tr ptd 1t C c i r e d u s )ap PT gus s e=o7 u x I npu f t o q7e p i n l ‘ o c ) ( r w a uieeC-5ti tto f fl r 4 S t 9arocn o h a e e e ( 4 c n 9 ( t t p aysr961 a s t s t f d t 1 t0 i i a e -l u ut m o t e r v p c nn n2W h n aans wune T LC sadiC muii s S l a o l i q wrr t g at iE R o f n p nee 7I t o f t r i i 5 A i ci del e r t nn 2 eyemb un t r i h i e ga 9 e des t s d c s ,v 9 hni n s e i n u t l o s , 1 w a fi j u u p o t , s pel .= ) qni c p v 2 r nlsu i h a b e i n s 3 d d T a y e d e fl 5 [ n o l cr o io 1 reu l . a r u sv rp C owoof s t f f oapl S he s i l d sna 2 cble a n n i i e) o i fi 9 . e n r i kt s 9 mC e 1vboeoa f t i oTo r o r a t sI l go R ea s b I et e e tr umb i A mq bwu w t n u =i lopt ee tu a l o n i l nc ( mlr b n 5 a t i wt a c 1v ae t , f f c d 3 a h i ev o uu7oi l t t r d u r d n t a C e n d p e r or o C a mn C hea pS rS hC TCpmp a( eas

set s t a i s r wa e twm i ,i nn ) T eo An C Go S Egy C b e (v d 5ae 7hs 1hs i Tcm i Lh s Ew i d ))l 0 a 5Ce Tp 1I ( 2 p 0wa 0ol 2n a t (n se t u m pt. r na 3 i 0 np3 oeA tDT a veL E nl eb) a 3 i .Cn 5 t v 1 e( a hd3 t t0 o dn 0 l 2 e nh sI i

IPF Vikram India

CCE

Bharat Petroleum Corporation Ltd. CST

Ruchi Soya

State of Madhya Pradesh CST Bharat Petroleum Corporation Ltd. Industries

r 7 n a 2 o l 1 c u c = s r i i 4 t c 4 u 6 p C T n & i S E f B n G o t Ci 6 w r 8 ne a ] p oi 1 * f gv) .2 i 0 neB e y i m 2 l b l aD[ e a r s C l -H i ,0 a ) v-T atA0d c a 0 suT2 M . i ) dS-( )o 4 C ECr 5 H C39 Tp Iy -(d2 s 5 e a wb 5tT r L a or5 d .a Ev d no TU ( eL 4 M ts i ER2 ( u d 3 f 7 T ee 8 ) 8 r 5 r00 7 c 1 , 3 00 e tt ) m 0 a 2 o vs42( na1/ c . ew07 2 n / n( Ci n 4 a ed r e B m i t . n x o i n .N . t a a Et v v

State Tax Officer

Rupa and Co ARS Steels & Alloy

CESTAT International (P.) Ltd.

Mahindra Hinoday Industries

CCE

Indian Aluminium Co. Ltd.

UOI

ACCE

Multimetals Ltd.

Para 3.3 55

3.3-3 Entire Input tax Credit available even if part of input goes in by-product or waste

3.3-4 Process losses and handling loss are allowable

T I D E R C X A T T U P N I

sT xi L eeE t fs o 8 a 1 tw i 3 d ) r eo 5 r 1 c p0 ta 2 a vr( nc es h Cc ,u . r sv e kn ri od we n bi oa j t yn bo dce)d nTe rSs uGr t e f e v o r e) . t r C o eB nTb M sI S o i wt eo T t ndA s e ( a T r i wyu S t E fu qC i e( ndr eet4 s vi o3 Ec n1

sh3 i 2 gc2 u ns ) i 8 s n0 s o0 e c)2 oC( rT pI gw no i r n u( t t i c ad e f r . uc v nt aa mv n ge nC d i r e uds n r da e ns v os e i or t l a re r b ooo . pet ) ar vadB eD ewr ysi C uH ba tdqj u eeu r pt t G na o ( i e n ft r 3 o s 3 ei sb T sL s s ooo Lt lE ei l) . ba nvB aaD csC i g) H nC i s TP s IA e c ( ow9 ro7 pnT ( L nt i i E d se 9 a gr6 fc2 t o ) a 1 ev 1 s n0 ue 2 rC( e s t t f i a d rn e da ns ’ i l s y o cl s ns i e tc f e o l r. s‘ pv a gs ea nd i er ome l l r h b e Ct a

) e6 n1 i t 0 s 2 e d( n a l c fv . o e c n e d i v e y n a f i e l b a w o l l a si e. s l ) s b T oa l A l s i T s a S e cvE oaC rt( po6 sn3 s s7 e i cl T xa evL noE em8 ve 3 Er 3

. )v fsneT6 oto t r uibL9 ‘ a eo tE1 nt s i i o gr ( os 6 a t a i n 6 3 st t vin 0 s a s 1 , . l 0 a) e e caocc1 2 r owtt)0 r eeC f np 0 s u i i 2 T( ,deI s rgs s nueo oi w rhgl nu r o Ta I gn t n( .hi . -c s cl at tv s da f uuinv d p nn an kh e ai mfn,C a s o . d e ) egts nT n r i nmsa .iA t o i ol n l ’ vwT r e edf S ee i r E v engi nu han C lt e( h c t e i n m0 sflpa i d f i r o a7 ds np u e e 7 vea,n w -T oghe a ) g a oT ct L la m l l a E es l i l r t o oA8 i li ua npt fT3 S i t s i n ) t c E2 i e T o e an ) f hki AC9 t ( i uit a l 0 G l 7 nmtse 0 . E6 aoan 2 rd C1( rto e( mf nn i usi 3T egpar e4L eod hn nr 9E t ii

Hindustan Petroleum Corporation CCE CCE Hydrogas Plg (I) P Ltd. Zeneca ICI Agro Chemicals

CCE

Mukand Ltd.

CCE

Rollex Electro Products

Andhra Paper Mill

CCE

BOC (India)

CCE

56 Para 3.3

ent 27 12 hor o t i 2 2 ,th ) a ) s t . . 7 l i 8 v v e s 0 h 0 nrc 00 anu 2 2 r ( is ( t grn noo n i ) r i . v u C . v T ddI e s su s w o‘o s l n i n sa( i d t w ee i r e md v i e e r rc he t e dtt-m neaea l b v at s b na -* el do )) T enCi T a A . vn ,v AG i ) ae e cccaGE B t E edno C*M r S eenC() ( H tv T r T s 1A 7 i 3 . i oe ’ A 93 e s8 hcr TT t seu u TTSS ertp LLEE t c r CC r nEE( a ) oai ( f 3 shu d)1 35 4 t s 93 ne71 u ( v (15 s a pd i 4 9TT e m no 99L c9 i ooe 9 L fg I tr11EE

CCE CCE

Asea Brown Boveri Ltd. Bombay Dyeing Sterlite Industries CCE Carborandum Universal CCE

Loss of inputs during handling eligible

3.3-5 No credit on short received inputs but natural losses allowable

C T I G N I L I A V A R O F S T N E M E R I U Q E R

sel e nTe I L bb c -En oa n 9ato s 4ra s 2eh l a o e =t or gn 6tr u 3aa h , 4t cr e rv Tde l Te he Sht w 4noo h 2ec h eu , )b g 0 n 1ssi 0a dd 2h nu ( l tac i ex ,i l ) e t, h cas nlm o ev r b, o cn ri e p . b ys o r t m mcs s i eo ua rdc l mg n 3yit r n The a f pi Ao t Tt s b a Sc r edo Ep .C ex v (swe e od 8r l n 1nl 2i aa

)si s 2 e 1s t i 0sd 2ae l ( o r c mt a fv o n se s oC l d tn a ha t e l di b l s e s hi sm a r e wp ts i i e e .r g. v e d a hr e s wor t e ,s ) v de T nA nr i dTae t eSs b i wEn o C o( at l r l d 3t o e f 8ni r sTiu a % q wL2e E r ot s5t i h 7po T2 un

l 81)) 8 nl i uo80TT 7 gfm51AA 3 T T t nsa *T TTS S) i a L L L r oEEEETE r ,t CCA ue ) l ) ( ( cb 7 T4 e9 ca 933S u8 9 oi l d((71E2 8 7 2 4 eay9 C 9TT gvl (= aan99LL76 y o11EE4 s 7 r i s )9 )13 dt i 6 is 67Tm od t es. 11Lo o E ( ( c erlv 4=7. ucd n 0 dtn 081n a 222a va ) sn 2 i 7 m y 0 r T0 seo x s C T2 a t ol l .S(t lc v 1 1 eua ) 3 hff e 5 t ,h ) s 0 3 fs t 0.1 i v o 2 0 n tl ( i 2 a ed ( hr t e u v-v t ds i s. . l e i e v o ce g hm en . ) r B n.s a * ee h * D .ic ei )) y b, C t cTT i t A A i H t i ss r GG n a j hnaeEE a h a up R CC .( r tt qs I ((**v

. ;ll27v / t a a s 1) c i t 19 unr u d fie 9 p o t 9 n raa 1 i n pnm (i n low =l e a a e y a 5v nl w r fin 0o t r 2r o e e a 3p hnl b t p u n dec Wa o i Ch nkt i a t r a t Si t a a lep l w R a e be I i r r d) . e g nh AeC t n at. tS a i cfv9o( 9 h u m s to 9q 6 t i i 1 l wd 8 u . -2 b t aeo =) ac r r h t u e d c 4 s cT d3 d h e fee nT r i fo t ut2eS r 3 a o b fst 0 l tp oac e C 1 r l n a ntarSe) en 7 oofs9b0 u i m fi n i nt t 9m0 ed l a i sad 9e2 r i 1m( i e m n e t u r a r i r R3 sc qs , i oy ee t IC c A e r a a c o h=S s ov i ht ( n nr t o h38 t t s se c5 i 4 c s isu i 34 et e i h r r u e tdwTC e o a p LC hn hh roE Ti Tt S pt

tr dc . l t o c f u eud h d d o e o sr s i r ap l p wl i t ta l i nu a , fi e n ) fi T n b A n o e G l a y b c t Eu a C , r x ( do a 4 ff t e e 8or h 5te n t Tu h t f Lo o Ecd e y )cs n 5al i 9 nt a ( i ou 7 n 9 ds i d 9et e 1tu a s p l u u n i mn e b .uo cy n vc a t au c td i t d u n ea p r n c h i t s f s s o e s cl t e i x d g e e n t r i a C nh e Itb

CCE

Pratap Steels Ltd.

CCE

Bombay Dyeing

Somaiya Organo Chemicals

CCE

Dai Ichi Karkaria Ltd.

CCE

Para 3.3 57

Loss in transit of inputs due to natural causes allowable CCE Bhuwalka Steel Industries

UOI

PKPN Spinning Mills CCE CCE Bombay Dyeing & Mfg Co. Ltd. Hindustan Lever CCE Tata Motors CCE Ganges Valley Foods CCE Hindustan Zinc

3.3-6 One to one correlation not necessary in ITC of GST

Credit on any input can be used for any taxable final product -

GST

Input Tax Credit AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE

: : : : : : :

V.S. DATEY TAXMANN FEBRUARY 2022 12TH EDITION 9789393880772 452 PAPERBACK

Rs. 975 | USD 44

Description This book provides complete guidance on the following under GST: u

Input Tax Credit

Refund of Input Tax Credit

Export issues relating to Input Tax Credit

It also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc. The Present Publication is the 12th Edition, authored by V.S. Datey & amended up to 1st February 2022, with the following coverage: u

[Manner and Requirements] for availing Input Tax Credit

[Cases] involving reversal of Input Tax Credit

[Treatment of Input Tax Credit] in case of exempted as well as taxable supplies

[Refund] of Input Tax Credit

Relevant Sections, Rules and clarifications regarding Input Tax Credit

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