Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Input Tax Credit
- Eligibility / Reversal of ITC (12)
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether input tax credit can be availed by supplier if tax was paid on exempted input supplies ?
- Whether input tax credit can be denied basis invoice errors like missing signature, address, registration number, etc. ?
- Whether input tax credit can be denied for lack of one-to-one correlation with output supplies ?
- Whether reversal of input tax credit is required if payment is not made to vendor against an invoice ?
- Whether input tax credit is allowed to recipient if tax is paid by supplier on exempt supply ?
- Whether input tax credit can be denied on photocopy of invoice ?
- Whether input tax credit is allowed if goods are used outside the assessee's premises ?
- Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
- Whether input tax credit can be claimed basis reporting in GSTR-9, if it was not claimed in GSTR-3B ?
- Whether availment of IGST credit under the head of CGST and SGST and vice versa is valid ?
- Whether input tax credit reversal is required in case of transfer of business as a going concern ?
- Timeline to avail Input Tax Credit (3)
- Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
- Whether time limit to avail input tax credit is applicable to Bill of Entries ?
- Whether input tax credit is allowed to recipient if the supplier delays in issuing the invoice ?
- ITC on blocked credit (10)
- Whether input tax credit on works contract for immovable property is disallowed even if not capitalized in the books ?
- Whether input tax paid is eligible on employee insurance premium for availing mediclaim ?
- Whether input tax credit is allowed on expenses incurred on buy-back of shares ?
- Whether input tax credit is allowed on expenses incurred in relation to issue of share capital ?
- Whether input tax credit is allowed on expenses incurred for employees ?
- Whether input tax credit is allowed on free supplies made during warranty period ?
- Whether input tax credit is allowed on corporate social responsibility expenses ?
- Whether input tax credit is allowed on construction activities which are capitalized in books of accounts ?
- Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
- Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
- Restriction on ITC utilization (3)
