FAQ s and MCQ s on GST
Manner of Recovery of Credit distributed in excess (Section 21)
Section 21 of CGST Act, made applicable to IGST vide Section 20 of IGST Act and
Section 21 of UTGST
Whether recovery provisions can be initiated in case of wrong distribution of credit?
Whether Input Tax credit should be reversed in case of non-payment of consideration to
supplier as per Rule 2 of Input Tax Credit Draft Rules?
Draft Input Tax Credit Rules
What are the documents for claim of Input Tax Credit by a registered person?
What are the conditions prescribed to avail the Input Tax Credit as per Rule 1 of Input
Tax Credit Draft Rules in relation to documents?