Refund of Input Tax Credit (ITC) of GST, FAQ

 

Common questions related to claim of Input Tax Credit, ITC


We have purchased inputs from our supplier one year ago. Can we claim Input Tax Credit (ITC) now?

Input Tax Credit on GST cannot be claimed if invoice is more than one-year-old. So GST input tax has to be availed within a year from the date of invoice from supplier.


Is proportionate credit of Input Tax allowed for inputs for business and non-business purpose under GST refund?

Yes. Proportionate input tax credit is allowed for inputs for business and non-business purpose under GST tax system in India.


Is proportionate credit for Input Tax services allowed for business and non-business purpose under GST refund?

Yes, proportionate credit for input tax services is allowed for business and non-business purpose


Our supplier has not yet paid GST tax and not filed GST returns. Are we eligible for Input Tax Credit?

Input Tax Credit is available only on provisional basis for two months, if supplier has not submitted returns and not paid GST tax.


Is proportionate credit for capital goods allowed for business and non-business purpose under GST refund?

Yes, proportionate credit for capital goods allowed for business and non-business purpose under GST refund


Why to file GST tax returns and payment of GST tax by supplier for sanctioning Input Tax Credit to recipient?

The supplier’s GST tax invoice and subsequent entry of returns has to match with the recipient’s claim for Input Tax Credit. Such payment of GST by supplier has to be confirmed for sanctioning Input Tax Credit finally.

 


Is proportionate credit of Input Tax allowed for inputs for taxable and non-taxable purpose under GST refund?

Yes. Proportionate input tax credit is allowed for inputs for taxable and non-taxable purpose under GST tax system in India.


What happens, if mis-match of supplier’s tax payment with returns and recipient’s claim for ITC?

If the details of claim for ITC and the details of returns and tax payment of supplier don’t match, such Input Tax Credit is reversed in account.


Is proportionate credit for Input Tax services allowed for taxable and non-taxable purpose under GST refund?

Yes, proportionate credit for input tax services is allowed for taxable and non-taxable purpose


Is proportionate credit for capital goods allowed for taxable and non-taxable purpose under GST refund?

Yes, proportionate credit for capital goods allowed for taxable and non-taxable purpose under GST refund.

 

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Comments


Subash Nila: Is Digital signature necessary for proprietor case.

husain ujjainwala: 1. how many statutory Forms in GST Law? 2. difference between CGST And IGST? 3. which Tax Adjusted In GST?

RAJIB BASU CHOWDHURY: we are merchant exporter.this time no tax added on purchase which materials will export.but when GST applicable that time gst added on purchase materials which will export.

ASHISH: Can we get input tax credit of excise duty on closing stock if we have not available of excise invoice as announcement that 60% of tax credit will be given on stock in which GST rate is 18%.

vasant somani : we are manufacturer and supplier of cotton yarn to exporter. we charged GST 0.10% in bill. How we will get our ITC refund and what is the procedure. please Guide. Awaiting for your reply.

shunmugaraja: We have purchased inputs from our supplier one year ago. Can we claim Input Tax Credit (ITC) now?.. but i am not filed GSTR 3B that month

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