Taxmann's How to deal with Departments Notices on GST Input Tax Credit

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Description
► Comprehensive Solutions to deal with Department's Objections/Notices on availment of Input Tax Credit
►Solutions Cover Issue Involved/Grounds of Submission/ Specimen Pleading and supporting Case Laws
►Major issues Comprehensively Covered are:
>Mismatch in ITC claimed in GSTR-3B and reflected in GSTR-2A
>Non-Compliance of Rule 36(4) for ITC
>Availed ITC availed and GSTR-1 filed by supplier after Due Date of filing of GSTR-1
>ITC claimed in violation of Sections 16(2)(c) and 16(4) Blocking of ITC
>ITC on Immovable Property
Input Tax Credit remains one of the most litigative area in GST. The litiga tion is reaching before various Judicial forums be it the Supreme Court or the High Court or AAR/AAAR. With the era of assessment starting in GST, taxpayers are flooded with the notices being received on various issues.
The book has been divided into two parts wherein Division one narrates the legislative background and Division two compiles various issues which may form part of draft response to the notices being received.
Detailing out Division One, it narrates the law relating to Input Tax Credit in a brief manner. This has references to the relevant sections, rules and the applicable forms pertaining to Input Tax Credit.
Division Two of the Book contains draft responses to the notices being com- monly received in GST by the Taxpayers. It is a given fact that the submissions on a particular issue on merits is governed by the facts of the individual case. A small change in fact may result in adding of a new ground or a deletion of the existing ground. Thus, an effort has been made to compile various issues which may be part of the response to be filed against the notice. However, compilation is only indicative and individual discretion is to be applied on the issues to be incorporated while preparing the draft relies
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Table of Contents
Division One- Law Relating to Input Tax Credit
Chapter 1. Introduction to Input Tax Credit in GST – Definitions
Chapter 2. Eligibility to Claim ITC
Chapter 3. Eligibility to Claim or Liability to Reserve Input Tax Credit in Special Circumstances
Chapter 4.Reversal of Input Tax Credit for Input/Input Services/Capital Goods being used for making Taxable/Exempt supply
Chapter 5. Blocked Credit in GST
Division Two - ITC Litigation – Department's Objections and Responses
Chapter 6. Mismatch in ITC claimed in GSTR-3B and reflected in GSTR-2A
Chapter 7. Non-Compliance of Rule 36(4) of ITC availed
Chapter 8. ITC availed and GSTR-1 filed by the supplier after the due date of filing of GSTR-1
Chapter 9. ITC claimed in violation of section 16(2)(c)
Chapter 10. ITC claimed beyond the Time limit provided in Provisions of section 16(4)
Chapter 11. ITC denied on account of reporting of B2B Supplies in B2C by supplier
Chapter 12. Non-Payment of Consideration due to Retention of Supplier Money
Chapter 13. Negative Blocking of ITC Ledger
Chapter 14. Blocking of ITC without Giving Reasons
Chapter 15. Blocking of ITC – Non-payment within 180 Days
Chapter 16. Blocking of ITC beyond one year
Chapter 17. Blocking of ITC for ITC Fraudulently availed
Chapter 18. ITC on Foundation of Plant and Machinery
Chapter 19. ITC on Construction of Property for Rental Purposes
Chapter 20. Scope of the term Plant
Chapter 21. ITC on Captive Consumption of Solar Power
Chapter 22. Availability of Input Tax Credit on Lifts
Chapter 23. ITC on Lease Rental
Chapter 24. ITC in the case of Movable Furniture
Chapter 25. Meaning of Factory
Chapter 26. ITC in the case of Boundary Wall and Plant Roads
Chapter 27. Availability of ITC on Pipeline laid outside the Factory for transportation of water
Chapter 28. ITC to Housing Society on Repair and Maintenance
Chapter 29. ITC in cases of Railway Sidings
Chapter 30. ITC in case of Repairs and maintenance
Chapter 31. ITC in Pre-Construction Period
Chapter 32. ITC on further supply of Motor Vehicle
Chapter 33. ITC on Test Drive Vehicle
Chapter 34. ITC in the case of vessels being used for the Transportation of Goods
Chapter 35. ITC in case of Hiring of Vehicle for Transportation of Employees
Chapter 36. ITC on Renting of bus used for Transportation of Passengers
Chapter 37. ITC in case of Mixed Supply
Chapter 38. ITC in case of issuance of invoice post the date of time of supply
Chapter 39. No one-to-one correlation is required for a claim of ITC
Chapter 40. Value of Assets for Rule 41A
Chapter 41. ITC in the case of Co-operative Society/Financial Institution
Chapter 42. Can discount be considered as a mode of Payment for Rule 37A
Chapter 43. ITC in case of Warranty
Chapter 44. ITC on CSR Expenses
Chapter 45. ITC on Vouchers
Chapter 46. Reversal of ITC in Case of Normal Loss
Chapter 47. ITC on Holding of Conference
Chapter 48. ITC of Brokerage or other ancillary supplies in case renting of Immovable Property
Chapter 49. ITC in case of Products given as Brand Reminders
Chapter 50. ITC on Goods given on achievement of Targets
Chapter 51. ITC on Services of Works Contractor by a person engaged in other services
Chapter 52. ITC on Canteen Facilities
Chapter 53. Denial of Refund in case of availment of Higher Drawback
Chapter 54. No ITC to be reversed on Commercial Credit Notes
Chapter 55. Seeking Relied Upon Documents in Case of Allegation of ITC Claimed in fake transactions
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Author Details
CA (Dr.) Arpit Haldia FCA, CS, CWA, LL.B., DISA (ICAI), DIRM, Ph.D.