ITC
ITC, Input Tax Credit,ITC rules, ITC GST
![ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITC-Supplying-Dealer-Paid-Government-despite-Collection-Tax-Purchasing-Dealer-Patna-HC-TAXSCAN-1.jpg "ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]")
ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]
In a major decision the Patna High Court observed that Input Tax Credit (ITC) is not sustainable when the supplying dealer has not paid to the...
Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has held that the time limit imposed on the claim of Input Tax Credit (ITC) under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017 is not in...
![Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Time-Limit-on-ITC-Claim-Time-Limit-ITC-Claim-ITC-Claim-CGST-Act-CGST-Deemed-Constitutional-Articles-14-Andhra-Pradesh-High-Court-Taxscan.jpg "Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]")
Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has held that Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not possess an overriding effect on Section 16(4), as both sections are...
![Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Act-Overriding-Effect-Mutually-Exclusive-Independent-Andhra-Pradesh-HC-TAXSCAN.jpg "Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]")
Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that the acceptance of belated returns of the assessee by the department along with the late fee is not a valid ground to exonerate the assessee from the time...
![Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Acceptance-Returns-Late-Fee-Exonerate-Assessee-Time-Limit-ITC-Claim-Andhra-Pradesh-HC-TAXSCAN.jpeg "Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]")
Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]
The Central Government vide notification no. 38/2023 has notified the Central Goods and Services Tax Rules (CGST) Rules, 2023 on 4th August 2023. The new amendment has modified some rules and also...
![Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Government-Central-Govt-introduces-New-Form-GST-DRC-01C-New-Form-GST-DRC-01C-ITC-GSTR-2B-and-GSTR-3B-GSTR-2B-GSTR-3B-taxscan.jpg "Central Govt introduces New Form GST DRC-01C for Intimation of difference in ITC available in GSTR-2B and GSTR-3B [Read Notification]")
No Availability of CENVAT credit to Compare with ITC in post-GST era for ‘Vishwanath Sopan’ and ‘Vishwanath Samam’ projects: CCI Directs to Drop GST Anti Profiteering Proceedings
The Competition Commission of India (CCI) directed to drop the anti-profiteering proceedings initiated on the ground of no availability of CENVAT credit to compare with the input tax credit in the...
CBIC notifies new Rule for Manner of dealing with difference in ITC available in Auto-Generated Statement containing details of ITC and that availed in Return [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. 38/2023 has notified the Central Goods and Services Tax Rules (CGST) Rules, 2023 on 4th August 2023. The new amendment has...
![CBIC notifies new Rule for Manner of dealing with difference in ITC available in Auto-Generated Statement containing details of ITC and that availed in Return [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/CBIC-CBIC-notifies-new-Rule-CBIC-notifies-new-Rule-for-Manner-of-dealing-with-difference-in-ITC-ITC-dealing-with-difference-taxscan-1.jpg "CBIC notifies new Rule for Manner of dealing with difference in ITC available in Auto-Generated Statement containing details of ITC and that availed in Return [Read Notification]")