Taxmann GST Input Tax Credit By V.S. Datey Edition Incorporating Notifications Issued Till 25-1-2018

Contents

DIVISION 1 INPUT TAX CREDIT

1. VAT CONCEPT AND ITS APPLICATION IN GST
2. INPUT TAX CREDIT (ITC)
3. INPUT TAX CREDIT WHEN EXEMPTED AS WELL AS TAXABLE SUPPLIES MADE
4. INPUT SERVICE DISTRIBUTOR (ISD)
5. UTILISATION OF INPUT TAX CREDIT

DIVISION 2 HOW TO TAKE CREDIT ON CLOSING STOCK & SWITCH OVER TO GST

1. SWITCH OVER TO GST
2. REGISTRATION RELATED ISSUES DURING TRANSITION
3. INPUT TAX CREDIT WHILE SWITCHING OVER FROM EXISTING TAX STRUCTURE TO GST
4. TRANSITORY ISSUES RELATING TO SERVICE TAX
5. COMPOSITION SCHEME IN GST
6. ANTI-PROFITEERING MEASURE