Section 16(4) ITC Time-Barred Notice: What the Law Says and How to Reply
A corrected, period-wise workflow for analysing and replying to GST notices that allege input tax credit is time-barred under section 16(4).
Input Tax Credit
Eligibility, blocked credits, reversals, matching, reverse charge and credit utilisation with calculations and period-specific checks.
Rule 42 and Rule 43 ITC Reversal: Calculation Guide
Calculate common-input and capital-goods ITC reversals with variables, annual true-up, interest controls and worked examples.
Section 17(5) Blocked ITC: Complete Clause-by-Clause Guide
Test motor vehicles, food, insurance, works contracts, immovable property, employee benefits, gifts, lost goods and other blocked credits.
GSTR-2B Mismatch and ITC Claims: Reconciliation Guide
Resolve missing, rejected, duplicate and timing mismatches without treating GSTR-2B as the only ITC eligibility test.
Reverse Charge Mechanism: GST Liability, ITC Timing and Documentation
Identify reverse-charge supplies, determine time of supply, pay in cash and claim ITC with the correct invoice and return trail.
ISD vs Cross Charge Under GST: Decision Guide
Distinguish third-party common input-service distribution from taxable supplies between registrations and document each route.
GST ITC Utilisation Order and Rule 88A: Complete Guide
Apply IGST credit first, then CGST and SGST credits in the permitted order while respecting cross-utilisation blocks and cash minima.
Section 16(4), 16(5) and 16(6) of the CGST Act: A Period-Wise ITC Time-Limit Guide
Understand the ordinary section 16(4) ITC deadline, the retrospective relief in section 16(5), and the revocation rule in section 16(6).