ITC
ITC, Input Tax Credit,ITC rules, ITC GST
![GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-ITC-GST-ITC-Difference-due-to-Mismatch-Mismatch-GSTR-3B-GSTR-2A-CBIC-Issues-Clarification-CBIC-taxscan.jpg "GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]")
GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]
With respect to the changes recommended in the 50th GST Council meeting, the Central Board of Indirect Taxes and Customs(CBIC) has issued a circular...
![GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-GST-Dept-GST-Dept-cannot-Deny-ITC-ITC-Deficiency-Deficiency-in-Memo-Delhi-HC-taxscan.jpg "GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]")
![Marine products supplied as parts of fishing or floating vessels attract 5% GST, its replacement during warranty period is Exempted without consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Marine-products-supplied-fishing-floating-GST-warranty-period-Exempted-AAR-TAXSCAN.jpg "Marine products supplied as parts of fishing or floating vessels attract 5% GST, its replacement during warranty period is Exempted without consideration: AAR [Read Order]")
![Assam GST Dept. mandates Furnishing valid Rent agreement/ Lease Deed for GST Registration to Prevent Fake Registrations [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/Assam-GST-Dept-mandates-Furnishing-valid-Rent-agreement-GST-Registration-Prevent-Fake-Registrations-TAXSCAN.jpg "Assam GST Dept. mandates Furnishing valid Rent agreement/ Lease Deed for GST Registration to Prevent Fake Registrations [Read Circular]")
Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]
The Madras High Court has held that the assessment order passed under the Tamil Nadu Goods and Service Tax Act,2017 based on the general notice issued is not valid. M/s.Hatsun Agro Product Ltd,...
![Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Order-Tamil-Nadu-GST-Act-Tamil-Nadu-GST-Act-General-Notice-Madras-High-Court-sets-aside-Order-Assessment-Order-passed-under-Tamil-Nadu-GST-Act-taxscan.jpg "Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]")
Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]
A division Bench of the Calcutta High Court ordered the Original Authority to consider submissions on Input Tax Credit (ITC) filing and observed that an Appellate authority cannot travel beyond...
![Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appellate-Authority-cannot-Travel-Beyond-Allegation-of-Show-Cause-Notice-Calcutta-High-Court-Calcutta-High-Court-orders-to-Consider-Submissions-on-ITC-Filing-Taxscan.jpg "Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit Ledger (E-Credit Ledger) can be transferred on the...
![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")
