https://www.taxtmi.com/manuals?id=7957 Reversal of input tax credit arises where goods are not used in the manner accepted and agreed at the time credit was taken; registered persons must meet conditions for claiming credit and if goods are not applied to the agreed end use the credit becomes liable for reversal. Capital goods require particular scrutiny because they are not consumed and non use in making taxable outward supplies may trigger reversal. en-us Wed, 06 Aug 2025 16:15:00 +0530 Mon, 11 Aug 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7957 Reversal of input tax credit arises where goods are not used in the manner accepted and agreed at the time credit was taken; registered persons must meet conditions for claiming credit and if goods are not applied to the agreed end use the credit becomes liable for reversal. Capital goods require particular scrutiny because they are not consumed and non use in making taxable outward supplies may trigger reversal. Manuals GST Wed, 06 Aug 2025 16:15:00 +0530 https://www.taxtmi.com/manuals?id=7957