GST INPUT TAXCREDIT BY V S DATEY -As amended by Finance Act 2025-Taxman Publications

GST Input Tax Credit by V.S. Datey offers a fully updated, authoritative guide to ITC under GST, reflecting the latest amendments by the Finance Act 2025. It spans foundational concepts (definitions, place/time of supply) to advanced topics like Input Service Distributor, blocked credits, refund procedures, and ITC utilisation. Each chapter combines clear explanations with illustrations, case laws, and regulatory guidance. Overall, this resource is indispensable for tax professionals, businesses, government officials, and students seeking comprehensive insights into ITC.