Taxmann’s GST Input Tax Credit by V.S. Datey – 13th Edition 2023

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 13^th Edition and has been amended upto 27^th December 2022. This book is authored by V.S. Datey and incorporates Notifications (issued on 26-12-2022) & Circulars (issued on 27-12-2022). The coverage of the book is as follows:

• [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
• Highlights of GST Law
• 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.