GST Input Tax Credit by V. S. Datey is a single-subject reference on the input tax credit (ITC) regime under GST, updated every year since GST began and now in its 16th Edition (2026). ITC is the core of GST's value-added design and also its biggest source of disputes, blocked working capital and notices, and the book explains how the rules apply in practice.
It brings together the CGST and IGST Acts, CGST Rules, CBIC circulars, advance rulings, tribunal and court judgments in a topic-wise treatment of eligibility conditions, matching with GSTR-2B, blocked credits under Section 17(5), reversal for exempt and mixed supplies, the mandatory Input Service Distributor regime from April 2025, utilisation through the electronic ledgers, and ITC on capital goods, job work and transfers of business. Essential for GST practitioners, accountants and finance teams. Paperback, 520 pages.
