Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner', is a ready referencer for all provisions of the GST Law covering all important topics of GST along-with relevant Case Laws, Notifications, Circulars, etc. The Present Publication is the 15th Edition, amended by the Finance Act 2021 & updated upto 1st April 2021, authored by Mr. V.S. Datey. This book follows the Six-Sigma approach to achieve the benchmark of ‘zero-error’. The book has been divided into 55 chapters in respect of all-important-provisions of GST

1. Sample
Read

4. I-5
P
A
G
E
Acronyms in GST I-13
Section Index I-17
CHAPTER 1
GST - An overview 1
CHAPTER 2
IGST, CGST, SGST and UTGST 41
CHAPTER 3
Taxable event in GST 47
CHAPTER 4
Supply of goods or services or both 86
CHAPTER 5
Classification of goods and services 100
CHAPTER 6
Value of taxable supply of goods or services or both 117
Contents

5. CHAPTER 7
Valuation Rules if value for GST not ascertainable 142
CHAPTER 8
VAT concept and its application in GST 158
CHAPTER 9
Input Tax Credit (ITC) 165
CHAPTER 10
Input Tax Credit - Other issues 192
CHAPTER 11
Input Tax Credit when exempted as well as taxable supplies made 202
CHAPTER 12
Input Service Distributor (ISD) 218
CHAPTER 13
Person liable to pay tax 224
CHAPTER 14
Place of supply of goods or services or both other than exports or imports 238
CHAPTER 15
Place of supply in case of export or import of goods or services or both 260
C
O
N
T
E
N
T
S
I-6
P
A
G
E

6. CHAPTER 16
Exports and Imports 293
CHAPTER 17
Special Economic Zones (SEZ) and EOU 336
CHAPTER 18
Time of supply of goods and services 343
CHAPTER 19
Reverse charge 354
CHAPTER 20
Exemption from GST by issue of Notification 368
CHAPTER 21
Concessions to small enterprises in GST 378
CHAPTER 22
Construction and Works Contract Services 402
CHAPTER 23
Real Estate Services relating to residential and commercial apartments 426
CHAPTER 24
TDR/FSI/Upfront amount in long term lease in real estate transactions 457
I-7
C
O
N
T
E
N
T
S
P
A
G
E

7. CHAPTER 25
Distributive Trade Services 480
CHAPTER 26
Passenger Transport Services 501
CHAPTER 27
Goods Transport Services 514
CHAPTER 28
Financial and related services 529
CHAPTER 29
Leasing or rental services and licensing services 555
CHAPTER 30
Software and IPR Services 566
CHAPTER 31
Business and production services 577
CHAPTER 31A
Job Work 599
CHAPTER 32
Telecommunication, broadcasting and information supply 625
C
O
N
T
E
N
T
S
I-8
P
A
G
E

8. CHAPTER 33
Community social, personal and other services 633
CHAPTER 34
Government related activities 673
CHAPTER 35
Basic procedures in GST 704
CHAPTER 36
Registration under GST 723
CHAPTER 37
Tax Invoice, Credit and Debit Notes 763
CHAPTER 38
E-way Bill for transport of goods 791
CHAPTER 39
Payment of taxes by cash and through input tax credit 832
CHAPTER 40
Returns under GST 852
CHAPTER 41
Assessment and Audit 892
P
A
G
E
I-9
C
O
N
T
E
N
T
S

9. CHAPTER 42
Demands and recovery 904
CHAPTER 43
Refund in GST 938
CHAPTER 44
Powers of GST Officers 999
CHAPTER 45
Offences and penalties 1009
CHAPTER 46
First Appeal and revision in GST 1020
CHAPTER 47
Appeal before Appellate Tribunal 1034
CHAPTER 48
Appeals before High Court and Supreme Court 1043
CHAPTER 49
Prosecution and compounding 1047
CHAPTER 50
Provisions relating to evidence 1056
P
A
G
E
C
O
N
T
E
N
T
S
I-10

10. P
A
G
E
CHAPTER 51
Electronic Commerce 1063
CHAPTER 52
Miscellaneous issues in GST 1074
CHAPTER 53
GST Compensation Cess 1110
CHAPTER 54
Transitory Provisions 1116
CHAPTER 55
Constitutional Background of GST 1130
SUBJECT INDEX 1143
I-11
C
O
N
T
E
N
T
S

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9 Input Tax Credit (ITC)
165

12. (
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Para 9.1
I
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P
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A
X
C
R
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D
I
T
(
I
T
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)
166
Flow of Input Tax Credit
Imports – Basic
customs duty and
IGST paid at the
time of import
Exports and sup-
plies to SEZ-Zero
rated No tax paid
Inter-state procure-
ment - IGST paid
by supplier
Taxable Person
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credit of CGST and SGST/UTGST paid on procurement within State
Inter-state supply
IGST charged
Procurement from
within State CGST
and SGST/UTGST
paid by supplier
Supply within
State/Union Ter-
ritory - SGST/
UTGST
Input Output
IGST
IGST and then CGST and SGST/
UTGST in any order
CGST
After full utilisation of IGST credit,
utilise CGST credit for payment of
CGST and if balance left, utilise for
IGST
SGST/
UTGST
After full utilisation of IGST credit,
utilise SGST/UTGST credit for
payment of SGST/UTGST and if
balance left, utilise for IGST

13. 9.1-2 Whether expenditure is ‘in the course of or furtherance of business’ is for
businessman to decide, not revenue
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d
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n
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e
-
CIT
v
.
Walchand & Co.
(
1
9
6
7
)
6
5
I
T
R
3
8
1
=
A
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R
1
9
6
7
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C
1
4
3
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e
d
w
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p
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v
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l
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J K Woollen Manufacturers
v
.
CIT (
1
9
6
9
)
1
S
C
R
5
2
5
-
s
i
m
i
l
a
r
v
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e
w
i
n
S A Builders
v
.
CIT
(
2
0
0
7
)
1
S
C
C
7
8
1
.
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’
-
Hero Cycles
v
.
CIT
(
2
0
1
5
)
1
6
S
C
C
3
5
9
.
9.2 Manner of taking input tax credit
E
v
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1
6
(
1
)
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f
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4
9
(
2
)
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c
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c
t
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n
2
(
4
6
)
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f
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t
.
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l
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4
9
(
4
)
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2
(
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t
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n
2
(
8
3
)
o
f
C
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A
c
t
.
Input tax credit available only if supplier of goods and services has deposited the
tax with Government
-
A
s
p
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e
c
t
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n
1
6
(
2
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4
1
and
section 43A
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Para 9.2

14. n
o
t
n
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t
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fi
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d
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n
1
-
2
-
2
0
1
9
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.
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1
[
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R
-
3
r
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2
0
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9
i
s
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.
Statute can prescribe time limit for availing Input Tax Credit
-
I
n
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a
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-
ALD Automotive (P) Ltd
.
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(
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=
9
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t
a
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n
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c
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2
(
S
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.
9.2-3 No Input tax credit if GST was paid by supplier on advance paid to him
N
o
r
m
a
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l
y
,
I
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.
169
M
A
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K
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N
P
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A
X
C
R
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D
I
T
Para 9.2

16. H
o
w
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r
,
a
t
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.
9.2-4 Restriction on availing ITC if supplier has not uploaded details of supplies
in his GSTR-1 return
S
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p
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’
.
9.3 Requirements for availing Input Tax Credit
A
s
p
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c
t
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o
n
1
6
(
2
)
o
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C
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section 43A
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f
s
u
c
h
s
u
p
p
l
y
h
a
s
b
e
e
n
a
c
t
u
a
l
l
y
p
a
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d
t
o
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h
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c
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d
i
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o
f
t
h
e
a
p
p
r
o
p
r
i
a
t
e
G
o
v
e
r
n
m
e
n
t
,
Para 9.3
I
N
P
U
T
T
A
X
C
R
E
D
I
T
(
I
T
C
)
170

17. e
i
t
h
e
r
i
n
c
a
s
h
o
r
t
h
r
o
u
g
h
u
t
i
l
i
z
a
t
i
o
n
o
f
i
n
p
u
t
t
a
x
c
r
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d
i
t
a
d
m
i
s
s
i
b
l
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n
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e
s
p
e
c
t
o
f
t
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e
s
a
i
d
s
u
p
p
l
y
[
s
e
c
t
i
o
n
4
1
o
f
C
G
S
T
A
c
t
a
l
l
o
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a
k
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d
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b
a
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c
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4
3
A
o
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]
{
w
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d
vide
C
G
S
T
(
A
m
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m
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t
)
A
c
t
,
2
0
1
8
}
T
h
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a
m
e
n
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m
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h
a
s
n
o
t
b
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n
n
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d
w
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n
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a
m
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n
d
m
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t
s
w
e
r
e
n
o
t
i
fi
e
d
o
n
1
-
2
-
2
0
1
9
,
a
n
d
h
e
n
c
e
n
o
t
e
f
f
e
c
t
i
v
e
a
n
d
(
d
)
h
e
h
a
s
f
u
r
n
i
s
h
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d
t
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r
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t
u
r
n
u
n
d
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s
e
c
t
i
o
n
3
9
[
e
v
e
r
y
t
a
x
a
b
l
e
p
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o
n
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q
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m
o
n
t
h
a
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p
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r
s
e
c
t
i
o
n
3
9
o
f
C
G
S
T
A
c
t
]
.
Inputs or capital goods received in instalments
-
W
h
e
r
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t
h
e
g
o
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d
s
a
g
a
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d
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l
o
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t
a
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m
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g
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b
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a
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d
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d
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a
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l
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t
a
l
m
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n
t
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fi
r
s
t
proviso
t
o
s
e
c
t
i
o
n
1
6
(
2
)
o
f
C
G
S
T
A
c
t
.
Credit on basis of invoices uploaded by supplier, even if goods or services are
received later, but before filing of return - A
s
a
s
i
m
p
l
i
f
i
c
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f
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p
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p
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b
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1
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a
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m
a
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]
.
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d
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l
a
r
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t
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p
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s
w
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2
0
t
h
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f
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w
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m
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.
F
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m
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a
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p
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s
,
d
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d
a
t
e
m
a
y
b
e
e
a
r
l
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r
.
ITC eligible only if supplier uploads details of his outward supply in his GSTR-1
and recipient accepts the same
-
I
T
C
w
i
l
l
b
e
e
l
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g
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f
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a
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p
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y
(
i
n
v
o
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s
,
d
e
b
i
t
n
o
t
e
,
c
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e
d
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n
o
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a
n
d
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e
v
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s
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d
i
n
v
o
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c
e
)
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n
h
i
s
G
S
T
R
-
1
.
R
e
c
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p
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n
t
w
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-
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A
a
n
d
G
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-
2
B
.
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c
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n
3
7
(
2
)
o
f
C
G
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T
A
c
t
.
A
s
p
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r
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e
c
t
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o
n
1
6
(
2
)
(
aa
)
o
f
C
G
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T
A
c
t
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s
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r
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vide
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c
t
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o
n
1
0
9
o
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F
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A
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2
1
w
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.
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.
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a
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a
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m
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f
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t
w
a
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p
p
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s
[
G
S
T
R
-
1
]
a
n
d
s
u
c
h
d
e
t
a
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l
s
h
a
v
e
b
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e
n
c
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m
m
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p
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s
p
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c
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f
i
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d
u
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d
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r
s
e
c
t
i
o
n
3
7
o
f
C
G
S
T
A
c
t
[
i
n
G
S
T
R
-
2
A
a
n
d
G
S
T
R
-
2
B
o
f
r
e
c
i
p
i
e
n
t
]
.
O
n
c
e
t
h
i
s
p
r
o
v
i
s
i
o
n
i
s
m
a
d
e
e
f
f
e
c
t
i
v
e
,
t
h
e
a
v
a
i
l
m
e
n
t
o
f
I
T
C
w
i
l
l
b
e
m
o
s
t
l
y
s
y
s
t
e
m
b
a
s
e
d
.
Input tax credit available only if supplier of goods and services has deposited the
tax with Government
–
A
s
p
e
r
s
e
c
t
i
o
n
1
6
(
2
)
(
c
)
o
f
C
G
S
T
A
c
t
,
t
h
e
r
e
c
i
p
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n
t
o
f
g
o
o
d
s
a
n
d
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r
v
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c
a
n
a
v
a
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l
I
T
C
o
n
l
y
i
f
s
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p
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r
h
a
s
d
e
p
o
s
i
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d
t
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t
a
x
w
i
t
h
G
o
v
e
r
n
m
e
n
t
e
i
t
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e
r
i
n
c
a
s
h
o
r
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h
r
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u
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u
t
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l
i
s
a
t
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o
f
I
n
p
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T
a
x
C
r
e
d
i
t
.
T
h
i
s
i
s
s
u
b
j
e
c
t
t
o
s
e
c
t
i
o
n
4
1
and section 43A
o
f
C
G
S
T
A
c
t
,
w
h
i
c
h
p
r
o
v
i
d
e
s
t
h
a
t
t
h
e
r
e
g
i
s
t
e
r
e
d
p
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r
s
o
n
c
a
n
t
a
k
e
I
T
C
o
n
s
e
l
f
-
a
s
s
e
s
s
m
e
n
t
b
a
s
i
s
,
w
h
i
c
h
w
i
l
l
b
e
c
r
e
d
i
t
e
d
o
n
a
p
r
o
v
i
s
i
o
n
a
l
b
a
s
i
s
t
o
h
i
s
e
l
e
c
t
r
o
n
i
c
c
r
e
d
i
t
l
e
d
g
e
r
[
T
h
e
w
o
r
d
s
i
n
i
t
a
l
i
c
s
i
n
s
e
r
t
e
d
v
i
d
e
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
b
u
t
n
o
t
n
o
t
i
f
i
e
d
o
n
1
-
2
-
2
0
1
9
w
h
e
n
o
t
h
e
r
p
r
o
v
i
s
i
o
n
s
w
e
r
e
n
o
t
i
f
i
e
d
.
A
f
t
e
r
i
n
t
r
o
d
u
c
t
i
o
n
o
f
r
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v
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s
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d
p
r
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c
e
d
u
r
e
o
f
r
e
t
u
r
n
s
u
n
d
e
r
s
e
c
t
i
o
n
4
3
A
o
f
C
G
S
T
A
c
t
,
t
h
i
s
p
r
o
v
i
s
i
o
n
w
i
l
l
b
e
s
u
b
j
e
c
t
t
o
s
e
c
t
i
o
n
4
3
A
o
f
C
G
S
T
A
c
t
a
l
s
o
]
.
171
R
E
Q
U
I
R
E
M
E
N
T
S
F
O
R
A
V
A
I
L
I
N
G
I
N
P
U
T
T
A
X
C
R
E
D
I
T
Para 9.3

18. Presently, there is no mechanism by which the recipient of goods or services would
know or verify whether supplier has deposited tax with Government.
Delivery to transporter or any person on direction of recipient by supplier is suf-
ficient to take input tax credit
-
F
o
r
t
h
e
p
u
r
p
o
s
e
o
f
s
e
c
t
i
o
n
1
6
(
2
)
(
b
)
o
f
C
G
S
T
A
c
t
,
i
t
s
h
a
l
l
b
e
d
e
e
m
e
d
t
h
a
t
t
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t
a
x
a
b
l
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p
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r
s
o
n
h
a
s
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v
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d
t
h
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g
o
o
d
s
w
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g
o
o
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s
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d
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l
i
v
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r
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d
b
y
t
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o
a
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c
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n
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a
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y
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p
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d
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r
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c
t
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n
o
f
s
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g
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d
p
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r
s
o
n
,
w
h
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t
h
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r
a
c
t
i
n
g
a
s
a
n
a
g
e
n
t
o
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o
t
h
e
r
w
i
s
e
,
b
e
f
o
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e
o
r
d
u
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m
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v
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m
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n
t
o
f
g
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o
d
s
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t
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b
y
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a
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t
r
a
n
s
f
e
r
o
f
d
o
c
u
m
e
n
t
s
o
f
t
i
t
l
e
t
o
g
o
o
d
s
o
r
o
t
h
-
e
r
w
i
s
e
–
Explanation
(
i
)
t
o
s
e
c
t
i
o
n
1
6
(
2
)
(
b
)
o
f
C
G
S
T
A
c
t
.
[
T
h
e
Explanation
h
a
s
b
e
e
n
r
e
-
n
u
m
b
e
r
e
d
a
s
Explanation
(
i
)
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
w
.
e
.
f
.
1
-
2
-
2
0
1
9
]
.
T
h
u
s
,
i
n
c
a
s
e
‘
b
i
l
l
t
o
s
h
i
p
t
o
’
t
r
a
n
s
a
c
t
i
o
n
s
,
t
h
e
i
n
t
e
r
m
e
d
i
a
r
y
c
a
n
t
a
k
e
I
T
C
w
h
e
n
d
o
c
u
-
m
e
n
t
s
o
f
t
i
t
l
e
(
i
.
e
.
L
R
o
r
C
o
n
s
i
g
n
m
e
n
t
N
o
t
e
)
i
s
e
n
d
o
r
s
e
d
i
n
h
i
s
f
a
v
o
u
r
.
Delivery of goods to transporter by suppliers delivery to the recipient
-
S
e
c
t
i
o
n
3
9
(
1
)
o
f
S
a
l
e
o
f
G
o
o
d
s
A
c
t
s
t
a
t
e
s
t
h
a
t
d
e
l
i
v
e
r
y
o
f
g
o
o
d
s
t
o
c
a
r
r
i
e
r
i
s
prima facie
d
e
l
i
v
e
r
y
t
o
b
u
y
e
r
.
A
s
p
e
r
s
e
c
t
i
o
n
2
3
(
2
)
o
f
S
a
l
e
o
f
G
o
o
d
s
A
c
t
,
i
f
,
i
n
p
u
r
s
u
a
n
c
e
o
f
t
h
e
c
o
n
t
r
a
c
t
,
t
h
e
s
e
l
l
e
r
d
e
l
i
v
e
r
s
t
h
e
g
o
o
d
s
t
o
t
h
e
b
u
y
e
r
o
r
t
o
a
c
a
r
r
i
e
r
o
r
o
t
h
e
r
b
a
i
l
e
e
,
f
o
r
t
h
e
p
u
r
p
o
s
e
o
f
t
r
a
n
s
m
i
s
s
i
o
n
t
o
t
h
e
b
u
y
e
r
,
a
n
d
d
o
e
s
n
o
t
r
e
s
e
r
v
e
t
h
e
r
i
g
h
t
o
f
d
i
s
p
o
s
a
l
,
h
e
i
s
d
e
e
m
e
d
t
o
h
a
v
e
u
n
c
o
n
d
i
t
i
o
n
a
l
l
y
a
p
p
r
o
p
r
i
a
t
e
d
t
h
e
g
o
o
d
s
t
o
t
h
e
c
o
n
t
r
a
c
t
.
I
t
d
o
e
s
n
o
t
m
a
k
e
d
i
f
f
e
r
e
n
c
e
w
h
e
t
h
e
r
t
h
e
b
a
i
l
e
e
o
r
b
u
y
e
r
w
a
s
n
a
m
e
d
b
y
b
u
y
e
r
o
r
n
o
t
.
I
n
Manwar Tent Factory
v
.
UOI
A
I
R
1
9
9
0
S
C
1
7
3
5
,
i
t
w
a
s
h
e
l
d
t
h
a
t
w
h
e
n
c
o
n
t
r
a
c
t
s
t
i
p
u
l
a
t
e
s
f
o
r
d
e
l
i
v
e
r
y
o
f
g
o
o
d
s
F
.
O
.
R
.
b
a
s
i
s
a
t
p
l
a
c
e
o
f
d
e
s
p
a
t
c
h
,
r
i
s
k
p
a
s
s
e
s
f
r
o
m
c
o
n
s
i
g
n
o
r
t
o
c
o
n
s
i
g
n
e
e
a
s
s
o
o
n
a
s
g
o
o
d
s
a
r
e
l
o
a
d
e
d
a
t
t
h
e
p
l
a
c
e
o
f
d
e
s
p
a
t
c
h
.
T
h
u
s
,
t
r
a
n
s
p
o
r
t
e
r
i
s
a
g
e
n
t
o
f
b
u
y
e
r
f
o
r
c
o
l
l
e
c
t
i
o
n
o
f
g
o
o
d
s
.
H
e
n
c
e
,
i
n
m
y
v
i
e
w
,
d
e
l
i
v
e
r
y
t
o
t
r
a
n
s
p
o
r
t
e
r
i
s
d
e
l
i
v
e
r
y
t
o
a
g
e
n
t
a
n
d
I
T
C
c
a
n
b
e
t
a
k
e
n
e
v
e
n
i
f
g
o
o
d
s
d
o
n
o
t
p
h
y
s
i
c
a
l
l
y
r
e
a
c
h
t
h
e
p
l
a
c
e
o
f
t
a
x
a
b
l
e
p
e
r
s
o
n
.
O
f
c
o
u
r
s
e
t
h
e
s
u
p
p
l
i
e
r
h
a
s
t
o
u
p
l
o
a
d
t
h
e
i
n
v
o
i
c
e
i
n
h
i
s
G
S
T
R
-
1
a
n
d
t
h
e
r
e
c
i
p
i
e
n
t
h
a
s
t
o
a
c
c
e
p
t
i
t
a
n
d
i
n
c
l
u
d
e
i
t
i
n
h
i
s
G
S
T
R
-
2
.
Supply of service to final customer by contractor is receipt of service by Principal
(intermediary) –
I
n
m
a
n
y
c
a
s
e
s
,
s
e
r
v
i
c
e
s
a
r
e
s
u
b
-
c
o
n
t
r
a
c
t
e
d
.
T
h
e
P
r
i
n
c
i
p
a
l
(
o
r
C
o
n
-
t
r
a
c
t
o
r
)
a
s
k
s
c
o
n
t
r
a
c
t
o
r
(
o
r
s
u
b
-
c
o
n
t
r
a
c
t
o
r
)
t
o
s
u
p
p
l
y
s
e
r
v
i
c
e
d
i
r
e
c
t
l
y
t
o
c
u
s
t
o
m
e
r
.
I
n
s
u
c
h
c
a
s
e
s
,
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
t
o
c
u
s
t
o
m
e
r
w
i
l
l
b
e
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
t
o
P
r
i
n
c
i
p
a
l
,
a
s
p
e
r
Explanation
(
i
i
)
t
o
s
e
c
t
i
o
n
1
2
(
2
)
(
a
)
o
f
C
G
S
T
A
c
t
,
w
h
i
c
h
r
e
a
d
s
a
s
f
o
l
l
o
w
s
–
F
o
r
t
h
e
p
u
r
p
o
s
e
s
o
f
s
e
c
t
i
o
n
1
6
(
2
)
(
b
)
o
f
C
G
S
T
A
c
t
,
i
t
s
h
a
l
l
b
e
d
e
e
m
e
d
t
h
a
t
t
h
e
r
e
g
i
s
t
e
r
e
d
p
e
r
s
o
n
h
a
s
r
e
c
e
i
v
e
d
t
h
e
s
e
r
v
i
c
e
s
w
h
e
r
e
t
h
e
s
e
r
v
i
c
e
s
a
r
e
p
r
o
v
i
d
e
d
b
y
t
h
e
s
u
p
p
l
i
e
r
t
o
a
n
y
p
e
r
s
o
n
o
n
t
h
e
d
i
r
e
c
t
i
o
n
o
f
a
n
d
o
n
a
c
c
o
u
n
t
o
f
s
u
c
h
r
e
g
i
s
t
e
r
e
d
p
e
r
s
o
n
–
Explana-
tion
(
i
i
)
t
o
s
e
c
t
i
o
n
1
6
(
2
)
(
b
)
i
n
s
e
r
t
e
d
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
w
.
e
.
f
.
1
-
2
-
2
0
1
9
.
Final Input tax credit only after supplier makes payment of GST
-
T
h
e
r
e
c
e
i
v
e
r
(
o
f
g
o
o
d
s
a
n
d
s
e
r
v
i
c
e
s
)
c
a
n
t
a
k
e
p
r
o
v
i
s
i
o
n
a
l
c
r
e
d
i
t
o
n
b
a
s
i
s
o
f
r
e
t
u
r
n
f
i
l
e
d
b
y
s
u
p
p
l
i
e
r
.
H
o
w
e
v
e
r
,
h
e
w
i
l
l
b
e
e
l
i
g
i
b
l
e
t
o
t
a
k
e
f
i
n
a
l
I
n
p
u
t
T
a
x
C
r
e
d
i
t
o
n
l
y
a
f
t
e
r
t
h
e
s
u
p
p
l
i
e
r
o
f
s
u
c
h
g
o
o
d
s
a
n
d
s
e
r
v
i
c
e
s
h
a
s
p
a
i
d
t
h
e
t
a
x
.
Para 9.3
I
N
P
U
T
T
A
X
C
R
E
D
I
T
(
I
T
C
)
172

19. Taking input tax credit in respect of inputs sent for job work
-
I
n
p
u
t
t
a
x
c
r
e
d
i
t
i
s
a
v
a
i
l
a
b
l
e
i
n
r
e
s
p
e
c
t
o
f
g
o
o
d
s
s
e
n
t
f
o
r
j
o
b
w
o
r
k
a
n
d
b
r
o
u
g
h
t
b
a
c
k
f
o
r
f
u
r
t
h
e
r
u
s
e
.
P
r
o
v
i
s
i
o
n
s
a
r
e
c
o
n
t
a
i
n
e
d
i
n
a
n
o
t
h
e
r
c
h
a
p
t
e
r
u
n
d
e
r
j
o
b
w
o
r
k
.
9.3-1 Reversal of input tax credit if payment not made to supplier within 180 days
W
h
e
r
e
a
r
e
c
i
p
i
e
n
t
f
a
i
l
s
t
o
p
a
y
t
o
t
h
e
s
u
p
p
l
i
e
r
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
(
o
t
h
e
r
t
h
a
n
t
h
e
s
u
p
p
l
i
e
s
o
n
w
h
i
c
h
t
a
x
i
s
p
a
y
a
b
l
e
o
n
r
e
v
e
r
s
e
c
h
a
r
g
e
b
a
s
i
s
)
,
t
h
e
a
m
o
u
n
t
t
o
w
a
r
d
s
t
h
e
v
a
l
u
e
o
f
s
u
p
p
l
y
a
l
o
n
g
w
i
t
h
t
a
x
p
a
y
a
b
l
e
t
h
e
r
e
o
n
w
i
t
h
i
n
a
p
e
r
i
o
d
o
f
1
8
0
d
a
y
s
f
r
o
m
t
h
e
d
a
t
e
o
f
i
s
s
u
e
o
f
i
n
v
o
i
c
e
b
y
t
h
e
s
u
p
p
l
i
e
r
,
a
n
a
m
o
u
n
t
e
q
u
a
l
t
o
t
h
e
i
n
p
u
t
t
a
x
c
r
e
d
i
t
a
v
a
i
l
e
d
b
y
t
h
e
r
e
c
i
p
i
e
n
t
s
h
a
l
l
b
e
a
d
d
e
d
t
o
h
i
s
o
u
t
p
u
t
t
a
x
l
i
a
b
i
l
i
t
y
,
a
l
o
n
g
w
i
t
h
i
n
t
e
r
e
s
t
t
h
e
r
e
o
n
,
i
n
s
u
c
h
m
a
n
n
e
r
a
s
m
a
y
b
e
p
r
e
s
c
r
i
b
e
d
-
s
e
c
o
n
d
proviso
t
o
s
e
c
t
i
o
n
1
6
(
2
)
o
f
C
G
S
T
A
c
t
.
I
f
p
a
r
t
i
a
l
p
a
y
m
e
n
t
i
s
m
a
d
e
,
t
h
e
r
e
v
e
r
s
a
l
w
i
l
l
b
e
p
r
o
p
o
r
t
i
o
n
a
t
e
t
o
t
h
e
a
m
o
u
n
t
n
o
t
p
a
i
d
t
o
t
h
e
s
u
p
p
l
i
e
r
.
I
f
t
h
e
r
e
c
i
p
i
e
n
t
l
a
t
e
r
m
a
k
e
s
p
a
y
m
e
n
t
t
o
s
u
p
p
l
i
e
r
,
h
e
c
a
n
t
a
k
e
c
r
e
d
i
t
o
f
i
n
p
u
t
t
a
x
-
t
h
i
r
d
proviso
t
o
s
e
c
t
i
o
n
1
6
(
2
)
o
f
C
G
S
T
A
c
t
.
R
e
a
l
l
y
,
t
h
e
r
e
c
i
p
i
e
n
t
c
a
n
t
a
k
e
i
n
p
u
t
t
a
x
c
r
e
d
i
t
o
n
l
y
i
f
t
a
x
h
a
s
b
e
e
n
a
c
t
u
a
l
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Proportionate reversal if part amount paid
-
I
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(
s
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9
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a
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Interest after 180 days or from first day itself
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Payment to supplier can be made through book adjustment
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.
Reversal of ITC not required if Post sale discounts offered
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173
R
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Q
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Para 9.3

20. s
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I
n
Shiva Electricals
v
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Payment within 180 days required even when supply to own branches or depots?
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O
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a
s
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r
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l
f
.
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s
p
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r
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l
a
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o
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c
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c
t
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b
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o
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e
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c
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a
t
i
o
n
.
T
h
u
s
,
n
o
p
a
y
m
e
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t
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s
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e
q
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d
f
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r
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r
-
b
r
a
n
c
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r
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e
r
-
d
i
v
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a
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a
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t
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o
n
s
.
I
n
t
h
a
t
c
a
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e
,
w
h
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t
h
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q
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e
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t
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o
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f
m
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k
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p
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y
m
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n
t
w
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t
h
i
n
1
8
0
d
a
y
s
?
H
o
w
e
v
e
r
,
i
n
Sanghvi Motors Ltd.
I
n
r
e
(
2
0
1
9
)
7
6
G
S
T
1
6
2
=
1
0
8
t
a
x
m
a
n
n
.
c
o
m
7
0
(
A
A
R
-
T
N
)
,
i
t
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H
O
,
I
T
C
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s
n
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a
v
a
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l
a
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e
.
[
R
e
a
l
l
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w
a
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]
.
I
n
a
p
p
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a
l
,
i
n
Sanghvi Motors Ltd.
I
n
r
e
(
2
0
2
0
)
1
1
3
t
a
x
m
a
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n
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4
(
A
A
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N
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]
.
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m
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v
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w
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p
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v
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m
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t
w
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n
1
8
0
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b
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w
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o
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c
o
n
s
i
d
e
r
a
t
i
o
n
.
Para 9.3
I
N
P
U
T
T
A
X
C
R
E
D
I
T
(
I
T
C
)
174

21. Pay tax with interest even if supplier has paid full tax to Government
-
An unfair
provision
-
O
n
o
n
e
h
a
n
d
,
p
o
s
t
s
u
p
p
l
y
d
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s
a
r
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t
a
l
l
o
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e
d
a
s
d
e
d
u
c
t
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n
f
r
o
m
‘
v
a
l
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e
’
f
o
r
G
S
T
.
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n
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o
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h
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d
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h
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.
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e
a
l
l
y
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.
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h
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t
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r
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s
t
s
h
o
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l
d
a
p
p
l
y
?
9.3-2 Procedure for reversal of input tax credit in case of non-payment of con-
sideration
A
r
e
g
i
s
t
e
r
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d
p
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e
c
t
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o
n
1
6
(
2
)
,
s
h
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f
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f
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f
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v
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-
R
u
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3
7
(
1
)
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f
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G
S
T
a
n
d
S
G
S
T
R
u
l
e
s
,
2
0
1
7
.
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n
c
a
s
e
s
w
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r
e
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T
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s
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d
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C
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A
c
t
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m
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o
h
a
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n
p
a
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d
-
fi
r
s
t
proviso
t
o
R
u
l
e
3
7
(
1
)
o
f
C
G
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T
a
n
d
S
G
S
T
R
u
l
e
s
,
2
0
1
7
[
T
h
e
proviso
r
e
-
n
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m
b
e
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d
a
s
fi
r
s
t
proviso
w
.
e
.
f
.
1
3
-
6
-
2
0
1
8
]
[
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h
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(
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a
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d
S
G
S
T
R
u
l
e
s
,
2
0
1
7
.
Payment deemed to be received if amount paid by recipient on behalf of supplier
is added in value for payment of GST -
S
e
c
t
i
o
n
1
5
(
2
)
(
b
)
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d
b
y
r
e
c
i
p
i
e
n
t
o
n
b
e
h
a
l
f
o
f
s
u
p
p
l
i
e
r
i
s
i
n
c
l
u
d
i
b
l
e
.
T
h
i
s
w
o
u
l
d
b
e
s
o
o
n
l
y
w
h
e
r
e
t
h
e
r
e
w
a
s
c
o
n
t
r
a
c
t
u
a
l
l
i
a
b
i
l
i
t
y
o
n
s
u
p
p
l
i
e
r
t
o
m
a
k
e
t
h
o
s
e
s
u
p
p
l
i
e
s
.
H
o
w
e
v
e
r
,
i
f
a
m
o
u
n
t
w
a
s
c
o
n
t
r
a
c
t
u
a
l
l
i
a
b
i
l
i
t
y
o
f
s
u
p
p
l
i
e
r
b
u
t
p
a
i
d
b
y
r
e
c
i
p
i
e
n
t
o
n
h
i
s
b
e
h
a
l
f
,
t
h
a
t
a
m
o
u
n
t
w
i
l
l
b
e
i
n
c
l
u
d
i
b
l
e
i
n
‘
v
a
l
u
e
’
f
o
r
p
u
r
p
o
s
e
o
f
p
a
y
m
e
n
t
o
f
G
S
T
.
E
v
e
n
i
f
t
h
i
s
a
m
o
u
n
t
i
s
a
d
d
i
b
l
e
i
n
v
a
l
u
e
,
o
b
v
i
o
u
s
l
y
p
a
y
m
e
n
t
w
i
l
l
n
o
t
b
e
r
e
c
e
i
v
e
d
i
n
r
e
s
p
e
c
t
o
f
t
h
i
s
a
m
o
u
n
t
f
r
o
m
r
e
c
i
p
i
e
n
t
.
N
o
r
m
a
l
l
y
,
i
f
p
a
y
m
e
n
t
i
s
n
o
t
r
e
c
e
i
v
e
d
f
r
o
m
r
e
c
i
p
i
e
n
t
,
p
r
o
p
o
r
t
i
o
n
a
t
e
i
n
p
u
t
t
a
x
c
r
e
d
i
t
h
a
s
t
o
b
e
r
e
v
e
r
s
e
d
a
s
p
e
r
s
e
c
t
i
o
n
1
6
(
2
)
o
f
C
G
S
T
A
c
t
.
H
o
w
e
v
e
r
,
i
n
s
u
c
h
c
a
s
e
s
,
i
t
w
i
l
l
b
e
d
e
e
m
e
d
t
h
a
t
t
h
e
p
a
y
m
e
n
t
h
a
s
b
e
e
n
r
e
-
175
R
E
Q
U
I
R
E
M
E
N
T
S
F
O
R
A
V
A
I
L
I
N
G
I
N
P
U
T
T
A
X
C
R
E
D
I
T
Para 9.3

22. c
e
i
v
e
d
.
T
h
u
s
,
r
e
v
e
r
s
a
l
o
f
p
r
o
p
o
r
t
i
o
n
a
t
e
i
n
p
u
t
t
a
x
c
r
e
d
i
t
w
i
l
l
n
o
t
b
e
r
e
q
u
i
r
e
d
-
s
e
c
o
n
d
proviso
t
o
r
u
l
e
3
7
(
1
)
o
f
C
G
S
T
R
u
l
e
s
,
i
n
s
e
r
t
e
d
w
.
e
.
f
.
1
3
-
6
-
2
0
1
8
.
T
h
i
s
s
e
c
o
n
d
proviso
s
h
o
u
l
d
a
p
p
l
y
w
i
t
h
r
e
t
r
o
s
p
e
c
t
i
v
e
e
f
f
e
c
t
,
t
h
o
u
g
h
t
h
e
r
u
l
e
d
o
e
s
n
o
t
s
p
e
c
i
fi
c
a
l
l
y
s
a
y
s
o
.
Re-availing the credit after payment to supplier
-
T
h
e
c
r
e
d
i
t
o
f
I
T
C
s
o
r
e
v
e
r
s
e
d
c
a
n
b
e
t
a
k
e
n
a
f
t
e
r
p
a
y
m
e
n
t
i
s
m
a
d
e
t
o
t
h
e
s
u
p
p
l
i
e
r
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
.
T
h
e
t
i
m
e
l
i
m
i
t
o
f
o
n
e
y
e
a
r
a
s
s
p
e
c
i
fi
e
d
i
n
s
e
c
t
i
o
n
1
6
o
f
C
G
S
T
A
c
t
w
i
l
l
n
o
t
a
p
p
l
y
t
o
s
u
c
h
r
e
-
c
r
e
d
i
t
-
R
u
l
e
3
7
(
4
)
o
f
C
G
S
T
a
n
d
S
G
S
T
R
u
l
e
s
,
2
0
1
7
.
9.3-3 Entire Input tax Credit available even if part of input goes in by-product
or waste
E
n
t
i
r
e
i
n
p
u
t
t
a
x
c
r
e
d
i
t
i
s
a
v
a
i
l
a
b
l
e
,
e
v
e
n
i
f
p
a
r
t
o
f
i
n
p
u
t
g
o
e
s
i
n
b
y
-
p
r
o
d
u
c
t
o
r
w
a
s
t
e
l
i
k
e
s
l
u
d
g
e
w
h
i
c
h
i
s
n
o
t
t
a
x
a
b
l
e
.
P
r
i
n
c
i
p
l
e
o
f
p
r
o
p
o
r
t
i
o
n
a
t
e
a
p
p
o
r
t
i
o
n
m
e
n
t
i
s
n
o
t
a
p
p
l
i
c
a
b
l
e
-
Ruchi Soya Industries
v
.
State of Madhya Pradesh
(
2
0
1
4
)
7
0
V
S
T
4
0
(
M
P
H
C
D
B
)
-
-
f
o
l
l
o
w
i
n
g
CST
v
.
Bharat Petroleum Corporation Ltd.
(
1
9
9
2
)
2
S
C
C
2
2
0
=
8
5
S
T
C
2
2
0
(
S
C
)
.
I
n
CST
v
.
Bharat Petroleum Corporation Ltd.
(
1
9
9
2
)
2
S
C
C
2
2
0
=
8
5
S
T
C
2
2
0
(
S
C
)
,
i
t
w
a
s
h
e
l
d
t
h
a
t
a
r
e
fi
n
e
r
y
w
i
l
l
b
e
e
n
t
i
t
l
e
d
t
o
f
u
l
l
s
e
t
o
f
f
(
n
o
w
I
T
C
)
e
v
e
n
i
f
p
a
r
t
g
o
e
s
i
n
s
l
u
d
g
e
.
9.3-4 Process losses and handling loss are allowable
T
h
e
r
e
w
i
l
l
b
e
s
o
m
e
l
o
s
s
o
f
i
n
p
u
t
s
d
u
r
i
n
g
m
a
n
u
f
a
c
t
u
r
i
n
g
p
r
o
c
e
s
s
.
C
e
n
v
a
t
(
n
o
w
I
T
C
)
i
s
a
v
a
i
l
a
b
l
e
o
n
e
n
t
i
r
e
q
u
a
n
t
i
t
y
o
f
i
n
p
u
t
e
v
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n
i
f
p
a
r
t
o
f
i
n
p
u
t
g
o
e
s
i
n
p
r
o
c
e
s
s
l
o
s
s
,
s
i
n
c
e
a
l
l
i
n
p
u
t
s
a
r
e
‘
u
s
e
d
’
i
n
t
h
e
m
a
n
u
f
a
c
t
u
r
e
o
f
fi
n
a
l
p
r
o
d
u
c
t
,
e
v
e
n
i
f
i
t
i
s
n
o
t
r
e
fl
e
c
t
e
d
i
n
fi
n
a
l
p
r
o
d
u
c
t
-
Multimetals Ltd.
v
.
ACCE
5
7
E
L
T
2
0
9
(
S
C
)
=
1
9
9
2
(
1
)
S
C
C
7
1
5
=
A
I
R
1
9
9
2
S
C
1
5
3
2
=
1
9
9
2
A
I
R
S
C
W
1
6
4
4
-
q
u
o
t
e
d
w
i
t
h
a
p
p
r
o
v
a
l
i
n
UOI
v
.
Indian Alu-
minium Co. Ltd.
-
1
9
9
5
(
7
7
)
E
L
T
2
6
8
(
S
C
-
3
m
e
m
b
e
r
b
e
n
c
h
o
r
d
e
r
)
,
w
h
e
r
e
i
t
w
a
s
h
e
l
d
t
h
a
t
e
x
a
c
t
m
a
t
h
e
m
a
t
i
c
a
l
e
q
u
a
t
i
o
n
b
e
t
w
e
e
n
q
u
a
n
t
i
t
y
o
f
r
a
w
m
a
t
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r
i
a
l
p
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r
c
h
a
s
e
d
a
n
d
t
h
e
r
a
w
m
a
t
e
r
i
a
l
f
o
u
n
d
i
n
fi
n
i
s
h
e
d
p
r
o
d
u
c
t
i
s
n
o
t
p
o
s
s
i
b
l
e
,
a
n
d
s
h
o
u
l
d
n
o
t
b
e
l
o
o
k
e
d
f
o
r
.
[
T
h
i
s
j
u
d
g
m
e
n
t
i
s
i
n
r
e
s
p
e
c
t
o
f
P
r
o
f
o
r
m
a
C
r
e
d
i
t
,
b
u
t
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r
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t
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o
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s
f
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l
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a
p
p
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i
c
a
b
l
e
t
o
C
e
n
v
a
t
(
n
o
w
I
T
C
)
.
]
I
n
CCE
v
.
IPF Vikram India
2
0
0
2
(
1
5
0
)
E
L
T
1
7
5
(
C
E
G
A
T
)
,
i
t
w
a
s
h
e
l
d
t
h
a
t
C
e
n
v
a
t
o
n
i
n
p
u
t
s
(
n
o
w
I
T
C
)
w
h
i
c
h
h
a
v
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g
o
n
e
i
n
w
a
s
t
e
i
s
n
o
t
d
e
n
i
a
b
l
e
-
D
e
p
a
r
t
m
e
n
t
a
l
a
p
p
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a
l
d
i
s
m
i
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d
b
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S
C
o
n
m
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r
i
t
s
-
2
0
0
3
(
1
5
3
)
E
L
T
A
3
0
3
.
E
n
t
i
r
e
C
e
n
v
a
t
c
r
e
d
i
t
(
n
o
w
I
T
C
)
i
s
a
v
a
i
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a
b
l
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f
p
a
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o
f
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p
u
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o
n
t
a
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n
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d
i
n
w
a
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t
e
,
r
e
f
u
s
e
o
r
b
y
-
p
r
o
d
u
c
t
-
Mahindra Hinoday Industries
v
.
CCE
(
2
0
1
4
)
3
0
8
E
L
T
5
5
5
(
C
E
S
T
A
T
)
,
r
e
l
y
i
n
g
o
n
C
B
E
&
C
c
i
r
c
u
l
a
r
N
o
.
B
-
4
/
7
/
2
0
0
0
-
T
R
U
d
a
t
e
d
3
-
4
-
2
0
0
0
-
s
a
m
e
v
i
e
w
i
n
Rupa
and Co
v
.
CESTAT
(
2
0
1
5
)
3
2
4
E
L
T
2
9
5
(
M
a
d
H
C
D
B
)
.
E
v
e
n
i
f
w
a
s
t
e
i
s
n
o
t
r
e
t
u
r
n
e
d
b
y
j
o
b
w
o
r
k
e
r
,
C
e
n
v
a
t
c
r
e
d
i
t
o
f
e
x
c
i
s
e
d
u
t
y
(
n
o
w
I
T
C
o
f
G
S
T
)
c
o
n
t
a
i
n
e
d
i
n
s
u
c
h
s
c
r
a
p
o
r
w
a
s
t
e
i
s
n
o
t
r
e
q
u
i
r
e
d
t
o
b
e
r
e
v
e
r
s
e
d
-
Mukand
Ltd.
v
.
CCE
(
2
0
1
5
)
3
1
8
E
L
T
1
3
4
(
C
E
S
T
A
T
S
M
B
)
.
Para 9.3
I
N
P
U
T
T
A
X
C
R
E
D
I
T
(
I
T
C
)
176

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