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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered businesses can claim input tax credit under Gujarat GST Act 2017, subject to specific conditions and deadlines.</h1> Under the Gujarat Goods and Services Tax Act, 2017, registered persons can claim input tax credit on goods or services used for business purposes, credited to their electronic credit ledger. Conditions include possession of a tax invoice, receipt of goods or services, payment of tax to the government, and filing of returns. Credit is disallowed if depreciation is claimed on tax components of capital goods. Credit must be claimed before the due date for the September return following the financial year of the invoice. Non-payment to suppliers within 180 days results in reversal of credit with interest.
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