This book decodes the provisions on ITC under the GST law by providing a
comprehensive analysis of sections on ITC under the CGST Act, 2017
along with the related CGST Rules. A step by step explanation approach
has been adopted by breaking down the complete legal provision into
small topics and a lucid understanding has been provided thereon. The
book is intended for use by professionals, students and other
academicians who wish to gain a practical understanding of the ITC
concept under GST.
KEY FEATURES
- Covers insight into all the key concepts of ITC under GST
- Provides in-depth understanding of the provisions related to ITC under the CGST Act, 2017 and related Rules
- Detailed discussion on:
- - Who can claim ITC and when can ITC be claimed
- - What is eligible and what not eligible for ITC
- - Requisite documentation for a valid claim of ITC
- - Interest obligation on wrong claim of ITC
- Incorporates detailed discussion on the mechanism of matching/reversal/reclaim of ITC
- Complete coverage of relevant CBEC GST circulars, notifications and FAQ's issued till date
- Analysis of the input service distributor under GST
Bloomsbury's A Practitioner's Guide to Input Tax Credit under GST by Alok Pareek [2018-19]
- Publisher: Bloomsbury Publishing India
- Book Code: 9789387471504
- Availability: Out Of Stock
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Rs695.00