Transcription of Practical FAQs on Input Tax Credit
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Practical FAQs on Input Tax Credit
Practical FAQs on Input Tax Credit GST & Indirect Taxes Committee The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior permission, in writing, from the publisher. DISCLAIMER: The views expressed in this book are of the author(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the author(s). The information contained in this book has been drawn primarily from the CBIC website - and other sources. While every effort has been made to keep the information in this book error free, the Institute or any office of the same does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information.
indirect tax landscape of the country. The USP of a value added tax is the scheme of comprehensive and continuous chain of tax credits across the supply chain thereby taxing only the value added at each stage and removing the cascading of taxes. Input tax credit can thus, rightly be called as the lifeline of any GST/VAT regime.
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