Eligibility and conditions for taking input tax credit Under CGST Act

Section 16 Flow of Input Tax Credit

Section 16 Input Tax Credit

Section 16 (2) Condition for Availing ITC

Section 16-1 Core Issue for Availment of ITC

Section 16 (1) Manner of Utilization of ITC

Section 16 (2) Condition for Availing ITC

Section 16 (3) ITC on Fixed Assets

Section 16 (4) Time Limit for availing ITC

Apportionment of credit and blocked credits Under CGST Act

Section 17 (1) Availability of Input Tax Credit

Section 17 (2) Availability of Input Tax Credit

Section 17 (4) ITC on Banking Company

Section 17 (4) Supply by One Branch to Another Branch

Section 17 (6) Year End Adjustment of ITC for Supplies used partly for Business

Time of supply of goods Under CGST Act

Section 12 (2) Provision to Section

Section 12 (2) Time of supply of Goods in case of Goods sent on approval basis under Section 31(7)

Section 12 (3) Reverse charge Time of Supply

Section 12 (4) Time of Supply of Vouchers (Goods)

Section 12 (5) Time of Supply Unable to determine under Section 12 (2) or 12 (3) or 12 (4)

Section …

Time of supply of services Under CGST Act

Section 13 Time of Supply of Services

Section 13 (2) Provision to Section Time of Supply in case of Advance Payment

Section 13 (2) Time of Supply of Services

Section 13 (3) First Provision to Section Unable to determine under Section 13 (3) (a) or 13 (3) (b)

Section 13 (3) Time of Supply In case of Reverse Charge

Availability of credit in special circumstances

Section-18 (2) Time Limit for Availing Input under Section 18 (1)

Section 18 (4) ITC to be Reversed in Special Circumstances

Section 18 (6) Supply of Capital Goods on which ITC has been Availed