This book provides complete guidance on the following under GST:Input Tax CreditRefund of Input Tax CreditExport issues relating to Input Tax CreditIt 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 CreditCases involving reversal of Input Tax CreditTreatment of Input Tax Credit in case of exempted as well as taxable supplies Refund of Input Tax CreditRelevant Sections, Rules and clarifications regarding Input Tax CreditThe contents of the book are as follows:GST - An OverviewVAT Concept and its Application in GSTInput Tax CreditInput Tax Credit - Other IssuesInput Tax Credit when exempted as well as taxable supplies are madeInput Service Distributor (ISD) Utilisation of Input Tax Credit for payment of tax on output supplyExports and ImportsRefund 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 writing books on topics pertaining to indirect taxes and corporate laws. Taxmann published 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.
