Input tax credit reclassification for inter-State inward supplies reflected in GST reporting and Form ITC-01 records. Inter-State inward supplies are reported where input tax credit earlier declared ineligible is now claimed as eligible, for reduction in the relevant GST statement. The report, linked to Rule 8(2)(b)(i) and sourced from Form ITC-01, captures taxpayer details, ARN and tax period, invoice particulars, the amount earlier treated as ineligible, the amount now claimed as eligible, and the SGST/UTGST and CGST portions of IGST.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit reclassification for inter-State inward supplies reflected in GST reporting and Form ITC-01 records.
Inter-State inward supplies are reported where input tax credit earlier declared ineligible is now claimed as eligible, for reduction in the relevant GST statement. The report, linked to Rule 8(2)(b)(i) and sourced from Form ITC-01, captures taxpayer details, ARN and tax period, invoice particulars, the amount earlier treated as ineligible, the amount now claimed as eligible, and the SGST/UTGST and CGST portions of IGST.
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