Taxmann’s GST Input Tax Credit by V.S. Datey – 11th Edition July 2021

GST Input Tax Credit 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 11^th Edition, authored by V.S. Datey & updated till 15^th June 2021, 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.