Practitioner’s Guide to Input Tax Credit under GST


By CA Alok Pareek



This book decodes the provisions on ITC under the GST law by providing a comprehensive analysis of sections on ITC under the CGST Act, 2017 along with the related CGST Rules. A step by step explanation approach has been adopted by breaking down the complete legal provision into small topics and a lucid understanding has been provided thereon. The book is intended for use by professionals, students and other academicians who wish to gain a practical understanding of the ITC concept under GST.


  • Covers insight into all the key concepts of ITC under GST
  • Provides in-depth understanding of the provisions related to ITC under the CGST Act, 2017 and related Rules
  • Detailed discussion on:
    – Who can claim ITC and when can ITC be claimed
    – What is eligible and what not eligible for ITC
    – Requisite documentation for a valid claim of ITC
    – Interest obligation on wrong claim of ITC
  • Incorporates detailed discussion on the mechanism of matching/reversal/reclaim of ITC
  • Complete coverage of relevant CBEC GST circulars, notifications and FAQ’s issued till date
  • Analysis of the input service distributor under GST