Input tax credit (Part-2) || Manner of Utilization of input tax credit and time limit under ITC

#lecture_33

¶ Input tax credit

¶ Manner of utilization of input tax credit (section 49(4))

i) Sequence for utilization of input tax credit (ITC)
• Utilization of integrated tax (IGST)
• Utilization of Central tax (CGST)
• Utilization of State tax (SGST)
• Utilization of Union territory tax (UTGST)

ii) Restrictions for utilization of input tax credit (ITC)
• Restrictions on use of Central tax (CGST)
• Restrictions on use of state tax (SGST)
• Restrictions on use of union territory tax (UTGST)
• firstly fuller utilization of IGST ITC

¶ Time limit under ITC
• Time limit to become eligible to claim ITC
• Time limit for Availment of credit
a) General provisions
b) special provisions

Input tax Credit (Part-1) (lecture 32) :

Valuation of taxable supply (Part-1) (Lecture 27) :

Determination of place of supply Part-1 (lecture 25) :

Time of supply Part - 3 (lecture 21) :

Time of supply Part - 2 (lecture 20) :

Time of supply Part -1 (Lecture 19) :

composition scheme Part - 4 (lecture 18) :

composition scheme Part - 3 (lecture 17) :

composition scheme Part - 2 (lecture 16) :

Composition scheme Part - 1 (Lecture 15) :

Levy and collection of tax in GST Part - 1 (lecture 13) :

Composite and mixed supply / taxable event and scope of supply party (lecture 12) :

Administration of GST part 2 (lecture 9) :

gst meaning and features part-2 (lecture 6):

#Input_tax_credit
#what_is_ITC
#time_limit_under_ITC
#manner_of_utilization_of_itc
#sequence_for_utilization_of_itc
#restrictions_for_utilization_of_itc
#time_to_become_eligibility_for_input_tax_credit
#Time_limit_for_availment_of_Itc
#documents_to_claim_Itc
#gst
#bcom_5th_sem
#bcom_bba_mcom_mba
#ca_cma_cs
#hindi
#net_jrf

[sapnagarg]

thank you so much mam for your superb efforts and well -explained

[suruchimittal]

U explain so well. That all my concepts are getting clear. thanks alot mam. Ap sirf gst pe videos bnati hai ya or b subjects pe

[MohitSharma-myki]

Mam composition scheme kya h mam plzz bta do

[varitika]

Mam special provisions mae composition scheme sae normal scheme mae aanae kae baad vo itc sab par le sakta hai jo stock par jo purchase kare usme aane kae baad us par baad us par nahi sirf

[mansigulati]

input tax ka 3rd part post.ni kiya kya mam aapne

[garvitkathuria]

maam what is the current rule of itc on cgst firstly its against cgst or igst

[mohinishivhare]

Mam ye konsa rule hai book mai bhut saare rule hai

[varitika]

Mam next video input tax credit ki daal do

[mohinishivhare]

Mam aap corporate and management accounting bhi padhate ho kya

[atulroy]

Mam book me to likha cgst ke credit ka use first for payment of cgst and then for payment of Igst

[Dhayal]

Book me to mam CGST ka use fist CGST ke liye or secondly IGST

[mansigulati]

scm ka b syllabus cover krare ho kha aap

[anshu]

Mam provision Kha se start ha itc ke ??