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- General Issues
- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether availment of IGST credit under the head of CGST and SGST or vice versa is valid ?
- Relevant GST law
Relevant GST law
Whether availment of IGST credit under the head of CGST and SGST or vice versa is valid ?
- Circular No. 192/04/2023-GST - 17-07-2023 - Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof
- Section 77 - Tax wrongfully collected and paid to Central Government or State Government - Central Goods and Services Tax Act, 2017
- Section 49 - Payment of tax, interest, penalty and other amounts - Central Goods and Services Tax Act, 2017
- Section 49A - Utilisation of input tax credit subject to certain conditions - Central Goods and Services Tax Act, 2017
- Section 49B - Order of utilisation of input tax credit - Central Goods and Services Tax Act, 2017
- Rule 88A - Order of utilization of input tax credit. - Central Goods and Services Tax Rules, 2017
