![Non-Reversal of ITC on Goods Lost in the Manufacturing Process: Legal Perspectives and Draft Reply under GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITC-GST-Draft-Reply-Format-for-Non-reversal-of-ITC-taxscan.jpg "Non-Reversal of ITC on Goods Lost in the Manufacturing Process: Legal Perspectives and Draft Reply under GST [Read Order]")
Non-Reversal of ITC on Goods Lost in the Manufacturing Process: Legal Perspectives and Draft Reply under GST [Read Order]
The Goods and Services Tax ( GST ) regime in India aims to streamline indirect taxation and eliminate tax cascading by allowing Input Tax Credit (...
![No Denial of GST ITC on Interest-Free Advance Receipts: Bombay HC in L&T, IHI Consortium Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Bombay-HC-Bombay-High-Court-No-Denial-of-GST-ITC-on-Interest-Free-Advance-GST-Goods-and-Services-Tax-Input-Tax-Credit-ITC-taxscan.jpg "No Denial of GST ITC on Interest-Free Advance Receipts: Bombay HC in L&T, IHI Consortium Case [Read Order]")
![Unlocking GST: ITC on Mobile Phones for Business Purposes [Find Draft Reply Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-on-Mobile-Phones-ITC-Goods-and-Service-Tax-Input-Tax-Credit-Draft-Reply-Format-taxscan.jpg "Unlocking GST: ITC on Mobile Phones for Business Purposes [Find Draft Reply Format Here]")
Denial of Legitimate ITC Solely based on GSTR 2A & 3B difference, Kerala HC directs Assessing Authority to reconsider Petitioner’s Contentions relying on GST Circular No.183 [Read Order]
The High Court of Kerala has directed the Assessing Authority to reconsider the contentions of the petitioner relying on Circular No.183/15/2022-GST dated 27.12.2022 issued by the Government of...
![Denial of Legitimate ITC Solely based on GSTR 2A & 3B difference, Kerala HC directs Assessing Authority to reconsider Petitioner’s Contentions relying on GST Circular No.183 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Denial-of-Legitimate-ITC-Solely-GSTR-2A-3B-Kerala-HC-Assessing-Authority-Petitioners-Contentions-GST-TAXSCAN.jpg "Denial of Legitimate ITC Solely based on GSTR 2A & 3B difference, Kerala HC directs Assessing Authority to reconsider Petitioner’s Contentions relying on GST Circular No.183 [Read Order]")
ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]
The Allahabad High Court quashed Rs 235 crores demand against Vivo Mobile India and ruled that Input Tax Credit (ITC) is substantive right granted to the assessee under Section 16 of the Goods and...
![ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITC-is-Substantive-Right-granted-Assessee-GST-Act-Allahabad-HC-Demand-Vivo-Mobile-TAXSCAN.jpg "ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]")
No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling (AAAR) has held that no advance ruling should be pronounced in question relating to supply undertaken prior to filing of application. The...
![No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Advance-Ruling-Advance-Ruling-No-Advance-Ruling-shall-be-pronounced-No-Advance-Ruling-shall-be-pronounced-in-question-relating-to-Supply-taxscan.jpg "No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]")
Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”: AAAR [Read Order]
The Karnataka Appellate Authority for Advance Ruling ( AAAR ) has held that Myntra design Pvt Ltd which is an Indian fashion e-commerce company would not be eligible for Income Tax Credit ( ITC ) on...
![Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Myntra-ITC-Income-tax-Vouchers-Goods-Services-AAAR-Taxscan.jpg "Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services”: AAAR [Read Order]")
CBIC Clarifies Eligibility for ITC where Place of Supply is Determined u/s 12(8) of IGST Act [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has clarified the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section...
![CBIC Clarifies Eligibility for ITC where Place of Supply is Determined u/s 12(8) of IGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/CBIC-Eligibility-for-ITC-Place-of-Supply-us-128-IGST-Act-Taxscan.jpg "CBIC Clarifies Eligibility for ITC where Place of Supply is Determined u/s 12(8) of IGST Act [Read Circular]")
Difference in ITC availed in FORM GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19: CBIC Clarifies Procedure [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified the procedure to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM...
![Difference in ITC availed in FORM GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19: CBIC Clarifies Procedure [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/ITC-FORM-GSTR-3B-GSTR-2A-GST-CBIC-Taxscan.jpg "Difference in ITC availed in FORM GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19: CBIC Clarifies Procedure [Read Circular]")