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Chapter 5: Input Tax Credit
ITC eligibility, blocked credits, and utilization - critical for tax planning
6 Sections~4h 35m0/6 Completed
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Section 16: Eligibility and conditions for ITC
When can ITC be claimed
advancedhigh relevance50m
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Section 17: Apportionment and blocked credits
What ITC is NOT available
advancedhigh relevance50m
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Section 18: ITC in special circumstances
ITC on registration, switching schemes
advancedhigh relevance35m
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Section 19: ITC on inputs sent for job work
Job work ITC provisions
intermediatehigh relevance25m
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Section 20: Input Service Distributor
Distribution of ITC by ISD
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Section 21: Manner of recovery of excess credit
Recovery of wrongly taken ITC
intermediatehigh relevance20m