INPUT TAX CREDIT MECHANISM UNDER GST

INPUT TAX CREDIT
MECHANISM UNDER GST

  • Legal provisions under GST related to availment of ITC
  • Eligibility of input tax credit section 17(5) of CGST ACT, 2017
  • Critical points to be taken care before 20-10-2021 (before
    September GSTR-3B due date) for the year 2020-21
  • Important rule 36(4) of CGST Rules, 2017 emphasizes ITC
    matching with Form GSTR-2A
  • Introduction of Clause (aa) u/s 16 of CGST Act, 2017 – 100% ITC
    matching with Form GSTR-2A
  • ITC reconciliation process
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