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How to Deal with Department’s Notices on GST Input Tax Credit Arpit Haldia

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This practical handbook details the complexities of responding to notices concerning Input Tax Credit (ITC) under GST, providing a step-by-step analysis tailored to specific factual scenarios. It includes comprehensive solutions, grounds for submissions, and supporting case laws.

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Description

This book is a practical guide in understanding the issues raised while replying to the Notice on Input Tax Credit (ITC). It provides a unique step-by-step understanding of the issues on each subject’s particular set of facts.

This book is divided into two parts, which are as follows:

Division One – Narrates the Input Tax Credit Legislative Background (in-brief) with reference to:
Relevant Section(s)
Relevant Rules
Application Forms
Division Two – Compiles various issues which may form part of the draft response to the notices being received
This book is essential for professionals navigating ITC regulations and litigation, offering foundational knowledge and actionable solutions to enhance compliance and effectively manage disputes under GST.

The Present Publication is the 2nd Edition | 2024 and has been updated till 31st March 2024. This book is authored by CA. (Dr) Arpit Haldia, with the following noteworthy features:

[Comprehensive Solutions to Deal with Department’s Objections/Notices] on availment of Input Tax Credit
[Coverage of Solutions] include:
Issue Involved
Grounds of Submission
Specimen Pleading
Supporting Case Laws
[Coverage of Issues] include:
Mismatch in ITC Claimed in GSTR-3B and reflected in GSTR-2A
Non-Compliance of Rule 36(4) for ITC Availed
ITC Availed and GSTR-1 filed by Supplier after Due Date of Filing of GSTR-1
ITC Claimed in Violation of Sections 16(2)(c) and 16(4)
Blocking of ITC
ITC on Immovable Property
[Coverage of Case Laws] from the following:
Supreme Court
High Court of the Pre & Post GST Regime
CESTAT
AAR/AAAR
[Explanation in Lucid Language] along with comprehensive coverage, detailed analysis and relevant illustrations
The detailed contents of the book are as follows:

Law Relating to Input Tax Credit
Introduction to Input Tax Credit in GST – Definitions
Eligibility to Claim ITC
Eligibility to Claim or Liability to Reserve Input Tax Credit in Special Circumstances
Reversal of Input Tax Credit for Input/Input Services/Capital Goods being used for making Taxable/Exempt supply
Blocked Credit in GST
ITC Litigation – Department’s Objections and Responses
Mismatch in ITC claimed in GSTR-3B and reflected in GSTR-2A
Non-Compliance of Rule 36(4) of ITC availed
ITC availed and GSTR-1 filed by the supplier after the due date of filing of GSTR-1
ITC claimed in violation of section 16(2)(c)
ITC claimed beyond the Time limit provided in Provisions of section 16(4)
ITC denied on account of reporting of B2B Supplies in
B2C by supplier
Non-Payment of Consideration due to Retention of Supplier Money
Preliminary reply for seeking relied-upon documents in cases wherein it has been alleged that there was no actual movement of goods
Preliminary reply in case of denial of ITC on cancellation of Registration from retrospective date
Claiming of ITC in incorrect Head
Tax not paid in RCM
Negative Blocking of ITC Ledger
Blocking of ITC without giving Reasons
Blocking of ITC-Non-payment within 180 Days
Blocking of ITC beyond one year
Blocking of ITC for ITC Fraudulently availed
ITC on Foundation of Plant and Machinery
ITC on Construction of Property for Rental Purposes
Scope of the term Plant
ITC on Captive Consumption of Solar Power
Availability of Input Tax Credit on Lifts
ITC on Lease Rental
ITC in the case of Movable Furniture
Meaning of Factory
ITC in the case of Boundary Wall and Plant Roads
Availability of ITC on Pipeline laid outside the Factory for transportation of water
ITC to Housing Society on Repair and Maintenance
ITC in cases of Railway Sidings
ITC in case of Repairs and maintenance
ITC in Pre-Construction Period
ITC on further supply of Motor Vehicle
ITC on Test Drive Vehicle
ITC in the case of vessels being used for the Transportation of Goods
ITC in case of Hiring of Vehicle for Transportation of Employees
ITC on Renting of Bus Used for Transportation of Passengers
ITC in case of Mixed Supply
ITC in case of issuance of invoice post the date of time of supply
No one-to-one correlation is required for the claim of ITC
Value of Assets for Rule 41A
ITC in the case of Co-operative Society/Financial Institution
Can discount be considered as a mode of Payment for Rule 37A
ITC in case of Warranty
ITC on CSR Expenses
ITC on Vouchers
Reversal of ITC in Case of Normal Loss
ITC on Holding of Conference
ITC of Brokerage or other ancillary supplies in case renting of Immovable Property
ITC in case of Products given as Brand Reminders
ITC on goods given on achievement of Targets
ITC on Services of Works Contractor by a person engaged in other service
ITC on Canteen Facilities
Denial of Refund in case of availment of Higher Drawback
No ITC to be reversed on Commercial Credit Notes
Seeking Relied Upon Documents in case of allegation of ITC claimed in fake transactions
Availability of Input Tax Credit on Shed in the Factory
Reversal of Input Tax Credit on sale of Duty Credit Scrips
ITC on Purchase of JCB before 1st February 2019