📘 GST Input Tax Credit | 14th Edition
✒️ Author: V.S. Datey
🗣️ Language: English
🏢 Publisher: Taxmann

"GST Input Tax Credit" by V.S. Datey is a focused and in-depth treatise on one of the most critical aspects of the Goods and Services Tax framework — Input Tax Credit (ITC). Now in its 14th edition, this book offers a comprehensive analysis of ITC provisions, covering both legal and practical dimensions.

Designed for professionals, consultants, and students, this book decodes complex ITC rules and their implications through a systematic and accessible approach.

Key Features:

• Complete coverage of Section 16 to 21 of the CGST Act, rules, and related circulars

• In-depth discussion on eligibility, conditions, blocked credits, reversal, apportionment, and cross-utilisation

• Includes analysis of recent amendments, case laws, and judicial rulings relevant to ITC

• Practical insights into compliance, documentation, matching provisions, and ITC under special scenarios

• Enriched with illustrations, tables, and FAQs for easy understanding and application

• Ideal for Chartered Accountants, Tax Consultants, Corporate Tax Teams, and GST Professionals

This edition is a must-have guide for anyone seeking clarity and expertise in managing Input Tax Credit under GST with precision and confidence.