Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    November 2, 2026   Notes Customs
    Passenger baggage jurisdiction bars Tribunal appeals, with government revision available and separate scrutiny for currency and export prohibitions.
    November 2, 2026   Notes GST
    GST appeal monetary limits bind tax officers, with composite-order aggregation and exceptions for recurring or interpretative issues.
    November 2, 2026   Notes GST
    E-way bill re-use allegations require proof of the same goods' earlier movement, not merely repeated vehicle journeys.
    November 2, 2026   Notifications Central Excise
    Special Additional Excise Duty on aviation turbine fuel cleared for export applies at the revised effective rate upon publication.
    November 2, 2026   Notifications Central Excise
    Special additional excise duty on petrol and diesel exports changes through revised rates for two table entries.
    November 2, 2026   Notifications IBC
    Real estate insolvency rules require project-wise accounts, independent completion assessments and specific safeguards for allottees in resolution pla...
    November 2, 2026   Notifications Customs
    Raw cotton customs duty and agricultural cess period extended, with the existing end date replaced by a later deadline
    November 2, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts apply to specified goods
    November 2, 2026   Notifications Income Tax
    Non-profit merger conditions require matching registration status, transfer of obligations, audited accounts and electronic notification within the pr...
    November 2, 2026   Notifications DGFT
    Agarwood oil and chips exports gain an additional airport route, subject to applicable statutory and regulatory requirements.
    November 2, 2026   Notifications Labour laws
    Social security board membership differs for gig and platform worker welfare, while retaining the same chairperson and vice-chairperson.
    November 2, 2026   Notifications GST
    Escrow-based taxation of toll-road maintenance applies central tax when concessionaires charge or debit operating expenses to escrow.
    November 2, 2026   Circulars SEBI
    Foreign portfolio investor KYC reviews follow revised risk-based intervals, while registration continuance no longer requires change or no-change decl...
    November 2, 2026   Circulars DGFT
    Export support oversight under RELIEF includes a sub-committee reviewing implementation, claims processed, fund utilisation and intervention uptake.
    November 2, 2026   Circulars GST
    GST enforcement reforms halt arrests, limit transit checks and set a minimum threshold for tax notices pending amendments
    November 2, 2026   Circulars Customs
    Preferential export tariffs under the India-New Zealand FTA require item-level shipping bill declarations and matching certificate-of-origin details.
    November 2, 2026   Circulars GST
    GST rules for services clarify research exemptions, vehicle lease recoveries, banking transactions and co-lending fees.
    November 2, 2026   Circulars GST
    GST classification and input tax credits clarified for sublimation paper, toys, seaweed bio-stimulants and used motor vehicles.
    November 2, 2026   Circulars Customs
    Preferential tariffs for exports to New Zealand require item-level shipping bill declarations and matching certificates of origin
    November 2, 2026   Case Laws GST
    Effective GST notice service requires alternative steps when portal uploads fail to secure a meaningful hearing.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
November 2, 2026   Notes Customs
Passenger baggage jurisdiction bars Tribunal appeals, with government revision available and separate scrutiny for currency and export prohibitions.
November 2, 2026   Notes GST
GST appeal monetary limits bind tax officers, with composite-order aggregation and exceptions for recurring or interpretative issues.
November 2, 2026   Notes GST
E-way bill re-use allegations require proof of the same goods' earlier movement, not merely repeated vehicle journeys.
November 2, 2026   Notifications Central Excise
Special Additional Excise Duty on aviation turbine fuel cleared for export applies at the revised effective rate upon publication.
November 2, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports changes through revised rates for two table entries.
November 2, 2026   Notifications IBC
Real estate insolvency rules require project-wise accounts, independent completion assessments and specific safeguards for allottees in resolution plans.
November 2, 2026   Notifications Customs
Raw cotton customs duty and agricultural cess period extended, with the existing end date replaced by a later deadline
November 2, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts apply to specified goods
November 2, 2026   Notifications Income Tax
Non-profit merger conditions require matching registration status, transfer of obligations, audited accounts and electronic notification within the prescribed deadline.
November 2, 2026   Notifications DGFT
Agarwood oil and chips exports gain an additional airport route, subject to applicable statutory and regulatory requirements.
November 2, 2026   Notifications Labour laws
Social security board membership differs for gig and platform worker welfare, while retaining the same chairperson and vice-chairperson.
November 2, 2026   Notifications GST
Escrow-based taxation of toll-road maintenance applies central tax when concessionaires charge or debit operating expenses to escrow.
November 2, 2026   Circulars SEBI
Foreign portfolio investor KYC reviews follow revised risk-based intervals, while registration continuance no longer requires change or no-change declarations.
November 2, 2026   Circulars DGFT
Export support oversight under RELIEF includes a sub-committee reviewing implementation, claims processed, fund utilisation and intervention uptake.
November 2, 2026   Circulars GST
GST enforcement reforms halt arrests, limit transit checks and set a minimum threshold for tax notices pending amendments
November 2, 2026   Circulars Customs
Preferential export tariffs under the India-New Zealand FTA require item-level shipping bill declarations and matching certificate-of-origin details.
November 2, 2026   Circulars GST
GST rules for services clarify research exemptions, vehicle lease recoveries, banking transactions and co-lending fees.
November 2, 2026   Circulars GST
GST classification and input tax credits clarified for sublimation paper, toys, seaweed bio-stimulants and used motor vehicles.
November 2, 2026   Circulars Customs
Preferential tariffs for exports to New Zealand require item-level shipping bill declarations and matching certificates of origin
November 2, 2026   Case Laws GST
Effective GST notice service requires alternative steps when portal uploads fail to secure a meaningful hearing.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2017 › August, 2017 › This
Back

All Highlights

GST

Rule 44 - Manner of reversal of credit under special...

Revised Rule 44: Reversal of Input Tax Credit (ITC) now uses market price if tax invoice is unavailable.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST August 2, 2017 Act-Rules
Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available for reversal, market price of the goods on the effective date of the occurrence of the events will be taken.
View Source View

Topics

Acts Income Tax
Next ➔