GST Input Tax Credit By V.S. Datey 16th Edition 2026

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.