Input Tax credit

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..... Input Tax credit
Query (Issue) Started By: - Ethirajan Parthasarathy Dated:- 11-2-2019 Last Reply Date:- 12-2-2019 Goods and Services Tax - GST
Got 2 Replies
GST
A dealer has some unutili .....

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..... zed GST input tax in electronic credit ledger. From a particular date, the goods dealt by him becomes non taxable and hence writes off the balance of input tax in electronic ledger. Can this write of .....

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..... f be disallowed u/s 43B , since relevant input taxes were incurred in earlier years or can be disallowed as " Prior Period expenses". Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view it sho .....

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..... uld be reversed. Reply By KASTURI SETHI: The Reply: I concur with the views of Dr.Govindarajan, Sir. Read the following relevant Section 18 of CGST Act, 2017 and Rule 44 of CGST Rules, 2017
Disc .....

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..... ussion Forum - Knowledge Sharing .....

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