Description
Taxmann Publications GST Input Tax Credit 12th Edition 2022 by V S Datey
This book provides complete guidance on the following under GST:
Input Tax Credit
Refund of Input Tax Credit
Export issues relating to Input Tax Credit
It also incorporates various issues related to Input Tax Credit such as availment, reversal, refund, etc.
The Present Publication is the 12th Edition, authored by V.S. Datey & amended up to 1st February 2022, with the following coverage:
[Manner and Requirements] for availing Input Tax Credit
[Cases] involving reversal of Input Tax Credit
[Treatment of Input Tax Credit] in case of exempted as well as taxable supplies
[Refund] of Input Tax Credit
Relevant Sections, Rules and clarifications regarding Input Tax Credit
The contents of the book are as follows:
GST – An Overview
VAT Concept and its Application in GST
Input Tax Credit
Input Tax Credit – Other Issues
Input Tax Credit when exempted as well as taxable supplies are made
Input Service Distributor (ISD)
Utilisation of Input Tax Credit for payment of tax on output supply
Exports and Imports
Refund in GST
About the author
Mr. V.S. Datey, based out of Pune (Maharashtra), has worked for close to 27 years in the corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), from 1966 to 1993.
He started his career as an author on books relating to indirect taxes in 1993. Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. Taxmann, publish all his books. His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers. Mr. Datey conducts various training programmes on indirect tax-related topics.