Working Commentary

Part I -- Overview of GST
Part II -- Levy and Collection of Tax
Part III -- GST on Taxable Services
Part IV -- Input Tax Credit
Part V -- E-Way Bill
Part VI -- Detention and Confiscation of Goods and Conveyance in Transit
Part VII -- GST Returns
Part VIII -- GST Procedures
Part IX -- GST Implications on Joint Development Agreements
Part X -- Scrutiny of Returns Under GST
Part XI -- Assessment and Adjudication Proceeding under GST
Part XII -- Appeals, Revisions and Rectification
Part XIII -- Draft Replies to GST Notices
GSTCOMMP04C001Important Definitions Vis-a-Vis Input Tax Credit
GSTCOMMP04C002Allowability of Input Tax Credit
GSTCOMMP04C003Reversal of Credit on Non-payment of Consideration
GSTCOMMP04C004Payment of ITC in case of Cancellation of Registration
GSTCOMMP04C005Form GSTR-2A-2B Vis-a-vis Input Tax Credit
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