GST Input Tax Credit | 16th Edition 2026 | Publication April 2026 

ISBN No. 9789375617242

No. of Pages 520

GST Input Tax Credit by V.S. Datey is India's most authoritative single-subject reference on the ITC regime—now in its 16th Edition. ITC sits at the heart of GST's value-added architecture, yet remains the single greatest source of compliance disputes, blocked cash flow, and departmental litigation across Indian businesses. This book addresses that reality head-on—integrating the CGST Act, IGST Act, CGST Rules, CBI&C circulars, AAR/AAAR decisions, CESTAT precedents, and High Court and Supreme Court judgments into a single, topic-wise treatment that reflects how ITC compliance is actually experienced in practice. It covers the complete ITC landscape: availment conditions, blocked credit under Section 17(5), proportionate credit for mixed supplies, mandatory ISD distribution from April 2025, utilisation through electronic ledgers, and every ITC-linked refund category—with applicable formulas, GST RFD forms, timelines, and procedural mechanics through to disbursement.

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