Disclaimer : The reply to query given by Lawcrux Team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises  on the basis of opinion given above.

Question 272 ITC of RCM paid on import of services against demand raised in Departmental audit for FY 17-18, 18-19, 19-20

Question 271 ITC on goods completely destroyed in fire and for goods partly destroyed

Question 270 Eligibility of ITC when invoice is not uploaded in GSTR-1 and GSTR-3B thus not reflecting in GSTR-2A but tax has already been paid through DRC-03

Question 269 Eligibility of ITC in case of MEIS license.

Question 268 Eligibility of ITC on purchase of cranes for lifting the goods given /rented to third party for hire charges.

Question 267 ITC was wrongly claimed but has never been utilised towards payment of any tax.

Question 266 ITC was excess claimed in GSTR-3B over and above the amount reflected in GSTR-2A.

Question 265 Procedure for transfer of Business

Question 264 Eligibility of ITC on car purchased for use of employees

Question 263 Eligibility of ITC if duty paid on clearance but goods received in subsequent month

Question 262 Clarification on formula for reversal of ITC

Question 261 Eligibility of ITC if invoice is not reflecting in GSTR-2A/2B, valuation of amount for services provided by RWA

Question 260 Eligibility of ITC if payment is made through book entries and through banking channels

Question 259 Clarification on reversal of ITC taken on common inputs

Question 258 Reversal of ITC on damaged machine in case insurance is claimed

Question 257 Procedure for transfer of Business

Question 256 Eligibility of ITC by Registered Office (Uttar Pradesh) for the services received at Rented Office (Gurgaon unregistered)

Question 255 Eligibility of ITC if invoice is not reflecting in GSTR-2A/2B

Question 254 Reversal of ITC on common inputs used for exempted supply

Question 253 Eligibility of ITC on building repair and Maintenance, RCM on `cartage` for transportation of goods, GST on services of labours towards loading /unloading

Question 252 Eligibility of ITC claimed through revised return

Question 251 Eligibility of ITC on machine directly send to third party

Question 250 eligibility of ITC on windmills procured and installed at the factory

Question 249 Whether ITC of one unit can be taken by other unit of same person

Question 248 ITC of any HSN code can be utilized for any HSN code outward supply, GST liability on any allowance paid to employee exceeding value of INR 50000/-

Question 247 ITC of office rent is available if one floor is not added in business premises, ITC of rent in one state available in other state

Question 246 ITC and GST on canteen services provided to employees

Question 245 Eligibility of ITC excavation of foundations, constructions of civil foundation and site leveling for foundations for Plant & Machinery.

Question 244 ITC on life insurance, health insurance

Question 243 Reversal of common credit in flat 

Question 242 Eligibilty of ITC on cold drinks given complimentary with rooms on rent

Question 241 Transfer of ITC in case of Inter unit transfers

Question 240 Blocking and unblocking of ITC

Question 239 Eligibility of ITC claimed when the same is not reflecting in GSTR-2A

Question 238 ITC and tax provisions for preparing site in some other state and having registered office in other state

Question 237 Whether ITC needs to be reversed for GST paid on services exempted under RCM

Question 236 Eligibility of ITC for the IGST paid during the custom clearance

Question 235 Eligibility of ITC of GST paid on failure to fulfill export obligation

Question 234 Can ITC be availed on GST which is capitalised in the books of accounts along with asset

Question 233 Whether ITC can be distributed among different unit for services received at one unit

Question 232 Eligibility of ITC in case of export of exempted goods

Question 231 Procedure and documentation for claiming of ITC used for both taxable and exempt supply

Question 230 Calculation of eligible ITC of commercial proportion on composite purchase such as cement, steel, sand & labour which is used for entire real estate project in common

Question 229 Recovery of ITC from recipient if supplier has defaulted in tax payment

Question 228 Reversal and reclaim of ITC

Question 227 Eligibility of ITC on purchase of tempo and motor bike

Question 226 Eligibility of ITC in one branch if expenses are booked in other branch

Question 225 ITC on Rent

Question 224 ITC on invoices not reflected in 2A

Question 223 ITC on tax paid under RCM

Question 222 ITC on GSTIN not mentioned in the invoice

Question 221 ITC on works contract services

Question 220 Registration requirement in case of change in the constitution of the firm

Question 219 ITC on Diwali Gifts

Question 218 ITC on flooring work with tiles, electric fitting, aluminium cabinet, wooden cabinet, centralized AC

Question 217 Reversal of ITC as per Rule 42

Question 216 Reversal of ITC in respect of Exempted supplies

Question 215 ITC in case of OIDAR services

Question 214 Time limit of Re-claim of credit which was reversed earlier

Question 213 ITC on purchase of Mobile phones & Laptops

Question 212 ITC in case of payment not made with in 180 days due to Contractual agreement between the parties

Question 211 ITC in case of payment not made with in 180 days due to Contractual agreement between the parties

Question 210 ITC on AC, Sound systems, elevators chairs etc.used in theatres

Question 209 ITC in case of passenger transport service

Question 208 ITC on transportation services to employees

Question 207 ITC of 18-19 not taken upto December 2019

Question 206 ITC on Curtains which have been capitalized under the head furniture & fixture

Question 205 ITC on hedging transactions

Question 204 ITC on MS beams, angles, plates, corrugated plates, cement, steel bars, electrical cables, and centralised air conditioning system etc.

Question 203 ITC in case of import if payment is not made with in 180 days

Question 202 ITC in case of tax charged 18% instead of 12%

Question 201 ITC of 18-19 not taken upto December 2019

Question 200 ITC in case of import of services

Question 199 ITC in case of place of supply is different from the place of recipient

Question 198 Goods are delivered to another person having name on invoice & GSTIN of some other person

Question 197 ITC on post supply discount

Question 196 ITC on solar panels

Question 195 ITC on goods used in research & development and ITC on loss of goods in production

Question 194 ITC on Car given on rent & ITC on Purchase, Repairing & Insurance of Truck

Question 193 ITC on insurance policy taken for Factory Building, Plant & Machinery and fixtures

Question 192 ITC related to exempt supply

Question 191 Tax rate when items of mixed supply sold separately

Question 190 ITC on import done in 17-18 not claimed till June 2019

Question 189 ITC in case of GTA

Question 188 Refund of Unutilized ITC

Question 187 GST Implications on various services offered by airtel

Question 186 ITC on truck purchased

Question 185 ITC on Exempt supply along with taxable supplies

Question 184 ITC claimed in Trans-1 as well as in GSTR3B

Question 183 ITC on tax paid under RCM on GTA

Question 182 ITC in case of branch office in another state

Question 181 ITC on restaurant services

Question 180 ITC on Truck, tires, tube etc

Question 179 Refund of excess tax paid

Question 178 ITC on Motor Vehicles

Question 177 ITC related to 2017-18 not claimed till 31.03.2019

Question 176 ITC on post supply discount given through commercial credit notes

Question 175 ITC in case of payment not made with in 180 days

Question 174 RCM in case of SEZ

Question 173 Cenvat Credit of service tax when the goods are delivered on FOR basis

Question 172 Goods transferred to warehouse under excise regime

Question 171 ITC in case of Bill to Ship to transaction

Question 170 ITC in case of Bill to Ship to transaction where bill to party is outside India

Question 169 ITC in case of goods supplied as free of cost basis

Question 168 ITC on GST paid to distinct person

Question 167 ITC on GST paid on transfer fees & penalty

Question 166 ITC of cess charged in the invoice

Question 165 ITC in case of supply of taxable goods & exempted supply

Question 164 ITC on Export sales on LUT Basis

Question 163 ITC on Truck Purchased

Question 162 ITC in case of import if payment is not made with in 180 days

Question 161 ITC on imported goods which are again re-exported to the supplier

Question 160 ITC in case of Bill to Ship to transaction

Question 159 Reversal of ITC in case of sale of MEIS Licence

Question 158 ITC on Bus

Question 157 ITC in respect of restaurant services

Question 156 ITC on recovered goods which was lost due to theft

Question 155 Provisions of ITC for Restaurant Service Providers

Question 154 ITC on Diwali Gifts

Question 153 Refund of GST paid on ocean freight of Non GST supply

Question 152 ITC on Coal

Question 151 ITC claimed by hospitals on Furniture & Fixtures

Question 150 ITC on taxable & exempted goods

Question 149 ITC on Agro Net

Question 148 Tax deposited at the time of clearance is more than actual refund claim

Question 147 ITC on plot transfer fees

Question 146 ITC on repair & insurance of car

Question 145 ITC on insurance charges

Question 144 ITC on Bus Purchased by Tour operator

Question 143 GST on branch/sales office doing sales and collecting advances on behalf of hotel, GST on complimentary food and stay to staff, director etc at Hotel

Question 142 ITC of RCM in same month

Question 141 ITC Claimed by Hospitals

Question 140 ITC on Capital Goods

Question 139 ITC of IGST paid on import

Question 138 Reversal of ITC as per Rule 42

Question 137 ITC on car insurance

Question 136 ITC on repair of motor vehicles

Question 135 Payment is not made in respect of supply

Question 134 Services provided by HO to plant

Question 133 Reversal of ITC in respect of material/goods which are destroyed

Question 132 ITC on Rent of the head office

Question 131 Reversal of ITC in proportion to the value of debit note issued to supplier

Question 130 ITC on Motor Vehicles & its insurance

Question 129 GST and ITC implication on registered individual serving a foreign company for its business development & marketing activities in India

Question 128 Not filing of ITC-01

Question 127 ITC on Truck, its tyres, tubes & sapre parts

Question 126 ITC not taken in previous year

Question 125 Drawback at the time of Export

Question 124 ITC on Truck Purchased by GTA & RCM on GTA

Question 123 ITC on telephone expenses

Question 122 Deposit/Adjustment of Excess ITC taken

Question 121 GST on rental income from Tower of Reliance installed on roof

Question 120 Credit of service tax paid related to earlier period

Question 119 Applicability of GST on Shifting material from first tie up unit to second tie up unit

Question 118 Applicability of GST on repairing services provided to own car by car dealer

Question 117 Reversal of ITC

Question 116 ITC on Rent

Question 115 Availability of ITC in case of distinct person

Question 114 ITC on Civil structures such as angle, channel, joists etc.

Question 113 ITC on Purchase of Flat

Question 112 Conversion of Proprietorship in to Partnership

Question 111 Transfer of stock of business without payment of GST

Question 110 Conversion of Proprietorship in to Partnership

Question 109 ITC on deep freezers

Question 108 ITC on imported goods sold as a scrap

Question 107 ITC on Truck Purchased by GTA & RCM on GTA

Question 106 Drawback at the time of Export

Question 105 ITC on Truck, its tyres, tubes & spare parts

Question 104 Construction & Repair of railways buildings to be considered as works contract

Question 103 Procedure for conversion of partnership firm into Private Ltd company

Question 102 ITC on Cement, Dust, TMT Bar

Question 101 Procedure to claim VAT paid in advance

Question 100 ITC of the amount of SGST is not filed up in GSTR3B

Question 99 ITC on insurance premium paid for workman policy

Question 98 Time limit for availment & utilization of credit

Question 97 ITC on Parking services

Question 96 ITC on GST paid on the transaction between distinct person

Question 95 ITC on Indoor Catering & ITC on insurance of woman compensation

Question 94 GST Liability on reimbursement expenses

Question 93 ITC on hotel accommodation in different sates

Question 92 Conversion of Proprietorship in to Private limited Co.

Question 91 ITC on repair of building, insurance & other expenses incurred on motor vehicles

Question 90 ITC on damaged goods

Question 89 ITC not taken in previous months

Question 88 ITC on Car Purchased

Question 87 ITC on RCM paid on Freight @ 5%

Question 86 ITC on car service bills

Question 85 Consequences of non filing of ITC04 up to 31st December 2017

Question 84 ITC on speed post services

Question 83 Tax deposited on advance for supply of goods from 1st July till 13th November 2017

Question 82 ITC04 in case of paper transfer to printer for printing books on jobwork basis

Question 81 ITC on expenses incurred related to high sea sales

Question 80 ITC on goods destroyed in fire

Question 79 Payment is not made to foreign supplier with in 180 days for import of goods

Question 78 Notification under which GTA can opt for payment of tax@12%

Question 77 ITC on ready-made cabins for security, beds and ready-made partitions, internal toilets and internal bathrooms

Question 76 Documents for taking ITC as per Rule 36

Question 75 ITC under GST on non payment of service tax under RCM

Question 74 Credit of KKC in Trans -1

Question 73 ITC on construction of factory building

Question 72 Adjustment of Excess ITC available

Question 71 Refund of Accumulated Credit due to rate of tax on input is higer than the rate of tax on output

Question 70 ITC on rejected machine received after two years

Question 69 Carry forward of balance of Credit ledger in next financial year

Question 68 ITC on Bus Purchased by Tour operator

Question 67 ITC on Motor car taken on lease

Question 66 ITC on canteen services

Question 65 Refund of CGST/SGST which is paid instead of IGST

Question 64 Reversal of Common Credit with respect to exempted services

Question 63 Reversal of ITC on the basis of credit note issued

Question 62 ITC of KKC in trans-1

Question 61 ITC under GST on non payment of service tax under RCM

Question 60 ITC in case of bill to ship to transaction

Question 59 Clarification on Rule 42 of CGST Rules 2017

Question 58 ITC of GST Paid on Conference Charges for business development

Question 57 ITC on Printing & Stationery used in factory

Question 56 Credit of service tax paid related to earlier period

Question 55 Applicability of of Rule 138 of CGST Rules 2017

Question 54 ITC on Hire a taxi for office use by employees

Question 53 ITC on zero rated supply

Question 52 Refund of ITC on Zero rated supply against LUT

Question 51 Applicability of GST on foreign suppliers providing services in India & GST on Non Resident Taxable Person

Question 50 ITC on exempted supply

Question 49 GST on sale of old car

Question 48 Credit of invoices in Revised Tran-1

Question 47 Rate of tax on rent a cab & its ITC

Question 46 Credit in case of traders for lower rate of VAT as compared to GST

Question 45 Excess payment of tax in GSTR3B & ITC on bill not shown in GSTR3B but auto populated in GSTR2

Question 44 Credit of delayed payment of service tax under RCM through Tran-1

Question 43 GST on component sent for trail & testing to unrelated party & ITC implications on it

Question 42 Payment of GST with respect to freight paid on purchases

Question 41 Registration requirement in case of work contractor providing services in different states

Question 40 ITC on Hotel booking if hotel located in another states

Question 39 GST implications in case of death of proprietor

Question 38 Meaning of Plant & Machinery and Immovable property for ITC purpose

Question 37 ITC on purchase of Crane & Hydra

Question 36 ITC on the invoices in name of depots at different locations

Question 35 ITC on Diwali Gifts

Question 34 ITC on Civil work for construction of building

Question 33 ITC on vehicles such as Jcb,Tractor & Canter

Question 32 Use of amount available in credit ledger

Question 31 ITC on conversion of business from partnership to proprietorship

Question 30 Bond to Bond Transfer in GST

Question 29 Content of input tax in output liability

Question 28 ITC in case of providing exempt/non taxable supply along with taxable supply

Question 27 ITC on Roofing Sheets

Question 26 Reversal of ITC on Common services as per Rule 42 of CGST Rules

Question 25 ITC on Diwali Gifts

Question 24 Implications of GST on Slump sales

Question 23 ITC on Motor Vehicles

Question 22 ITC on material procured on slump sale basis

Question 21 Refund of accumulated ITC

Question 20 ITC on Rent a Cab

Question 19 ITC on Factory building & machinery

Question 18 ITC on Construction of molasses tank

Question 17 ITC on GST paid in Hotel Bills of different states

Question 16 ITC on Catering Services

Question 15 Procedure for use of ITC Available

Question 14 ITC Procedures for NBFC

Question 13 Verification of ITC paid through Tran-1 & Credit of Excise Duty paid on finished goods

Question 12 ITC on Hotel Room rent

Question 11 ITC on Canteen Services

Question 10 ITC on Cement, Steel, Iron rods

Question 9 Refund of accumulated GST credit

Question 8 Pre deposit of tax by casual taxable person

Question 7 Applicability of Notification no 41/2017 dated 23.10.17, on Stock Transfer

Question 6 Credit of VAT paid towards purchase of Excavator as SGST transition credit

Question 5 ITC on the products procured from Amazon

Question 4 Applicability of Rule 6 of Cenvat Credit Rules, 2004 on sale of used packing material to customers

Question 3 Tax implications of purchase of steel for manufacturing of shed

Question 2 Payment of dues related to old law

Question 1 Distribution of ITC under ISD Mechanism