GST Input Tax Credit 15th Edition 2025

GST Input Tax Credit, 15th Edition 2025 provides a detailed, practitioner-oriented resource on all facets of ITC under GST. The book covers eligibility criteria, ineligible credits, partial credit, reversals, reconciliations, documentation requirements, and procedural compliance. Each topic is illustrated with practical examples, step-by-step procedures, and references to case laws, notifications, and circulars, making it a hands-on guide for professionals. This edition incorporates the latest amendments and updates for 2025, ensuring that GST practitioners, auditors, and corporate teams stay compliant and can advise clients accurately. The book also provides guidance on filing ITC claims, handling audits, reconciling GSTR-2B/2A, responding to notices, and addressing ineligible credits. Ideal for GST practitioners, chartered accountants, auditors, corporate finance teams, tax consultants, and legal professionals, this book bridges the gap between legal theory and practical application. It enables professionals to maximize ITC claims, maintain compliance, minimize errors, and defend against audit queries effectively. With its clear structure and practical focus, GST Input Tax Credit, 15th Edition 2025 is an indispensable reference for anyone dealing with GST credit matters in India.