Change with regard to reporting of ITC in Table 4 of GSTR-3B now available on GSTN portal
Changes related to reporting of Input Tax credit in Table 4 of GSTR-3B are available on the GSTN portal as amended by CT ...
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Posts tagged "INPUT TAX CREDIT"
ITC cannot be availed on goods or services or both received by a taxpayer on his own account for construction of immovable property
ITC cannot be availed on goods or services or both received by a taxpayer on his own account for construction of immovable property
Here is an interesting GST AAR Telangana in Vijayneha Polymers Private limited wherein the following ruling was rendered:
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ITC: Plant & machinery will not include building or other civil structures and pipelines laid outside factory premises.
ITC: Plant & machinery will not include building or other civil structures and pipelines laid outside factory premises.
Here is an interesting GST AAR Telangana in Vijayneha Polymers Private limited wherein the following ruling was rendered:
ITC cannot be availed on works ...
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ITC can be availed on plant & machinery as defined in the explanation to Section 17 i.e., on apparatus, equipment & machinery fixed to earth by foundation or structural support
ITC can be availed on plant & machinery as defined in the explanation to Section 17 i.e., on apparatus, equipment & machinery fixed to earth by foundation or structural support
Here is an interesting GST AAR Telangana in Vijayneha Polymers Private ...
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ITC cannot be availed on works contract services for construction of an immovable property except for erection of plant & machinery.
ITC cannot be availed on works contract services for construction of an immovable property except for erection of plant & machinery.
Here is an interesting GST AAR Telangana in Vijayneha Polymers Private limited wherein the following ruling was rendered:
ITC cannot ...
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MAXIMUM TIME LIMIT TO TAKE INPUT TAX CREDIT
MAXIMUM TIME LIMIT TO TAKE INPUT TAX CREDIT
Maximum time limit to take ITC in respect of supply of goods and/or services is within 1 year from date of issuance of tax invoice.
Time limit to take ITC shall be earlier ...
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