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INPUT TAX CREDIT UNDER GST - Coggle Diagram
INPUT TAX CREDIT UNDER GST
AVAILABILITY OF ITC IN SPECIAL
CIRCUMSTANCE
ITC on Exempt and Non-Taxable Goods/Services
ITC on Personal Consumption
ITC on Motor Vehicles
ITC on Food and Beverages
ITC on Construction Services and Immovable Property
ITC on Goods/Services for Non-Business Use
DOCUMENTS REQUIRED FOR CLAIMING
GST-compliant Tax Invoice
Debit Note (if applicable)
Bill of Entry (for imports)
Delivery Challan (for movement of goods)
Payment Proof (Challan or Receipt)
Transport Document (for goods in transit)
REGISTATION
Registration under GST: Eligibility for ITC
Process of GST Registration
Key Conditions for Claiming ITC Post-Registration
Conditions for Reversal or Ineligibility of ITC
Reversal of ITC: Conditions for Reversal After GST Registration
ITC under GST for Different Types of Businesses
TAX INVOICE CREDIT AND DEBIT NOTE
Tax Invoice in ITC
Debit Note in ITC
Credit Note in ITC
FILING OF RETURN
Types of Returns Relevant for ITC under GST
Process for Claiming ITC via Return Filing
Time Limit for Claiming ITC
Refund of ITC
Penalties for Incorrect ITC Claims