Explore GST General Issues: ITC, Refunds, Supply Scope & More
1. Scope of Supply Under GST
2. Input Tax Credit (ITC) Rules and Conditions
3. GST Refund Process and Guidelines
4. Zero-Rated Supplies and Intermediary Services
5. GST Audit, E-Way Bill, and Appeal Procedures
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 (17)
- Whether input tax credit can be claimed basis reporting in GSTR-9, if it was not claimed in GSTR-3B ?
- Whether transfer of the entire closing balance of input tax credit is mandatory upon a change in the constitution of the business ?
- Whether input tax credit is admissible on import of goods even when the details are not reflected in GSTR-2B ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether input tax credit is allowed on expenditure incurred for employees ?
- Whether input tax credit on imported goods can be availed on the basis of duty-paying challan instead of the bill of entry ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether input tax credit reversal is required in case of transfer of business as a going concern ?
- Whether availment of IGST credit under the head of CGST and SGST or vice versa is valid ?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether input tax credit is admissible to recipient wherein the supplier has delayed filing of returns/ payment of tax ?
- Whether input tax credit is allowed if goods are used outside the assessee's premises ?
- Whether input tax credit is allowed to recipient if tax is charged by supplier on exempt supply ?
- Whether input tax credit is required to be reversed for non-payment to the vendor ?
- Whether input tax credit can be availed without any one-to-one correlation with output supplies ?
- Whether input tax credit can be denied basis invoice errors like missing signature, address, registration number, etc. ?
- Whether input tax credit is eligible to supplier if tax is paid on exempt outward supplies ?
- 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 Bills of Entry ?
- 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)
