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CGST ACT, 2017
[Amended upto 2023]

CHAPTER V  -  INPUT TAX CREDIT

Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.

Section 16 - Eligibility and conditions for taking input tax credit.

For notified rate of tax to be levied on specified firs intra-state supplies of gods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019 and Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019

For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019

For clarification on certain issues under GST laws see Circular No. 47/21/2018-GST Central Tax dated 8 Jun, 2018

For eligibility and conditions for Restriction in availment of input tax credit in terms of subrule (4) of rule 36 see Circular No. 123/42/2019-GST Central Tax dated 11 Nov, 2019

For eligibility & conditions for taxing -standard operating procedure to be followed by exporters see Circular No. 131/1/2020-GST Central Tax dated 23 Jan, 2020

See

Section 37,

 

Section 39,

 

Section 41,

 

Section 49,

 

Rule 36,

 

Rule 37,

 

Rule 43,

 

Rule 89,

 

Section 17,

 

Section 19,

 

Section 43A,

 

Rule 21,