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Law stated in this book is amended by the Finance Act, 2025
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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 -
ALD Automotive (P) Ltd CTO
CCGST Safari Retreats (P.) Ltd.
CCE Annapurna Industries
ITC available is as good as tax paid CCE New Swadeshi Sugar Mills
Distinction between Input and Raw Material State of Jharkhand
Para 9.2
Dy Commissioner, Sale Tax Thomas Stephen Co. Ltd.
Shiv Raj Gupta CIT
CIT Walchand & Co.
J K Woollen Manufacturers CIT
S A Builders CIT
Hero Cycles CIT
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
Input Tax Credit available if tax invoice contains minimum specified details, even if it does not contain all required details -
9.2
30th day of November vide vide
Thirumalakonda Plywoods Assistant Commissioner - State Tax, Circle-1 Gobinda Construction UOI
Shanti Motors
UOI Gobinda Construction v. Union of India
Jain Brothers UOI
ITC in respect of FYs 2017-18 to 2020-21 can be taken any time upto 30-11-2021 – Relaxation has been given in respect of period upto FY 2020-21, as follows -Notwithstanding anything contained in section 16(4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021
ITC during period of cancellation of GST Registration and its revocation
ii
No refund of tax paid or ITC reversed even if section 16(5) and section 16(6) amended with retrospective effect
Input tax credit when GST paid under reverse charge beyond November of next financial year
i.e.
ITC not available if tax invoice issued beyond November of next year
Vishnu Chemicals Ltd. In re
Debit note with GST can be issued in any subsequent financial year also
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
Statute can prescribe time limit for availing Input Tax Credit
Input Tax Credit on basis of receipt voucher?
ba the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted
ITC eligible only if supplier uploads details of his outward supply in his GSTR-1 and these appear in GSTR-2B of the recipient
No ITC if supplier does not upload his invoice in his GSTR-1 or GSTR-1A and/or invoice details do not appear in GSTR-2B of recipient a as amended in FORM GSTR-1A if any, b
Provision for financial years 2017-18 and 2018-19
Provision as applicable during 9-10-2019 to 1-1-2022 furnished
furnished Input tax credit available only if supplier of goods and services has deposited the tax with Government
Aastha Enterprises State of Bihar Muhammed Abdul Saini State Tax Officer
Provision applies to previous seller also? Vimal Alloys P Ltd. In re i.e. i.e.
Delivery to transporter or any person on direction of recipient by supplier is sufficient to take input tax credit
Explanation Explanation
Explanation vide
The goods can be ‘received’ by recipient anywhere, need not be in factory or godown or showroom b
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
Explanation vide Final Input tax credit only after supplier makes payment of GST
Taking input tax credit in respect of inputs sent for job work
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