input tax credit
Defined in 1 provision, side by side
The words as enacted
"input tax credit" means the credit of input tax;
Used in the definitions of 0 other terms
No definition held uses this word.
Appears in 174 instruments
101Audit101Audit110Appeal to the Appellate Tribunal110AProcedure for the Appeals to be heard by a single Member Bench117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day118Declaration to be made under clause (c) of sub-section (11) of section142118Declaration to be made under clause (c) of sub-section (11) of section142126Power to determine the methodology and procedure127Functions of the Authority127Functions of the Authority127Functions of the Authority127Functions of the Authority128Examination of application by the Standing Committee and Screening Committee128Examination of application by the Standing Committee and Screening Committee129Initiation and conduct of proceedings129Initiation and conduct of proceedings133Order of the Authority133Order of the Authority162Procedure for compounding of offences21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases21Registration to be cancelled in certain cases28Value of supply of goods or services or both between distinct or related persons, other than through an agent28Value of supply of goods or services or both between distinct or related persons, other than through an agent32Determination of value in respect of certain supplies36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit37Reversal of input tax credit in the case of non-payment of consideration37AReversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof38Claim of credit by a banking company or a financial institution39Procedure for distribution of input tax credit by Input Service Distributor39Procedure for distribution of input tax credit by Input Service Distributor40Manner of claiming credit in special circumstances40Manner of claiming credit in special circumstances41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases44Manner of reversal of credit under special circumstances53Revised tax invoice and credit or debit notes56Maintenance of accounts by registered persons59Form and manner of furnishing details of outward supplies60Form and manner of ascertaining details of inward supplies60Form and manner of ascertaining details of inward supplies62Form and manner of submission of statement and return62Form and manner of submission of statement and return86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86BRestrictions on use of amount available in electronic credit ledger86BRestrictions on use of amount available in electronic credit ledger88AOrder of utilization of input tax credit88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88BManner of calculating interest on delayed payment of tax88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return88DManner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount92Order sanctioning refund96BRecovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realisedExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanation
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