Faculty – Adv Nidhi Gupta
📆 19 – 21 July
⏰ 6.00PM – 9.00PM
Course Fees1999(Including GST)
1499(Including GST)
Click Here To Pay
Key Features
✅English Medium
✅Duration 9 Hours
✅E Certificate
✅E Notes available
✅The Recordings will be provided
What will be covered in the Course?
PROCEDURAL ASPECTS-
▪️Eligibility and conditions for availment of ITC
▪️Reversal of ITC for non-payment of consideration within 180 days (Rule 37)
▪️Apportionment of credit
▪️Blocked Credit
▪️Availment / Reversal of credit in different circumstances
▪️ITC in respect of capital goods and inputs sent for job-work
▪️Manner and distribution of credit by Input Service Distributor (ISD)
▪️Manner of recovery of credit distributed in excess
▪️Order of utilisation of input tax credit (Rule 88A)
▪️Manner of calculation of interest on delayed payment of tax (Rule 88B)
▪️Restrictions on use of amount available in electronic credit ledger (Rule 86B)
Litigations pertaining to ITC-
▪️Fake invoice cases
▪️Mismatch in GSTR 2A and 3B
▪️Allegation of non-receipt of supply
▪️Suo moto cancellation of supplier’s registration retrospectively
▪️Supplier has not filed GSTR-3B (Rule 37A)
▪️Penalty for passing off inadmissible ITC
▪️Blockage of ITC (Rule 86A)
For Queries – 7560 932 109, 8891 128 677, academy@taxscan.in
