CGST-CHAPTER V – INPUT TAX CREDIT- Section List


Section (16)  Eligibility and Conditions for taking Input Tax Credit (ITC)
Section (17)  Apportionment of Credit and Blocked Credits
Section (18)  Availability of Credit in Special Circumstances
Section (19)  Taking ITC for Inputs/ Capital Goods sent for Job Work
Section (20)  Manner of Distribution of Credit (ITC) by Input Service Distributor
Section (21)  Manner of Recovery of Credit (ITC) Distributed in Excess

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