4 Input Tax Credit (ITC)
4.1 DEFINITIONS OF ITC (INPUT TAX CREDIT) & FEW TERMS USED
IN THIS CHAPTER
Input Tax Credit: I np ut Tax Cr e di t mea ns t he t ax pai d by t he Regi st er e d
Reci pi e nt of g oo ds or s er vi ces i n t he f or m of Ce nt r al Tax ( C GS T), St at e Tax ( S GS T) or Uni o n Terri t or y Tax ( UT GS T) &I nt e gr at e d Tax ( I GS T). Suc h t ax i s c har ge d by the Registered Supplier at t he ti me of s al e of g oo ds or s er vi ces ma de to any Registered Recipient. It me a ns t hi s c o nce pt i s a ppli c a bl e o nl y f or t he b uyer of g oo ds or t he r eci pi e nt of s er vi ces who has t a ke n t he GS T r e gi st r ati o n.
I T C al s o i ncl udes:( a ) t he GS T pai d o n reverse charge basis by the registered recipient of supply on certain specified goods or services such as GTA, Advocate services etc. (b ) I GS T pai d o n
import
of goods
For Example: - J a nt a Ent er pri s es i s a ma nuf act ur er a nd r egi st er e d i n t he GS T as r eg ul ar t ax payer. GS T paya bl e o n t he s al e of i t s fi nal pr o duct i s ` 450 a nd GS T pai d o n t he p ur c has e ma de by J a nt a Ent er pri s es i s ` 300 No w ` 300 i s call e d t he I T C of J a nt a Ent er pri s es, t hey ca n cl ai mt he I T C of ` 300 a nd t hey will nee d t o de posi t o nl y ` 150 ( 450- 300) as GS T paya bl e t o t he Gover n me nt.
Registered Supplier: A pers o n who has t a ke n a GS T r e gi st r ati o n a nd s uppl yi ng t he g oo ds or s er vi ces or bot h.
Registered Recipient: A pers o n who has t a ke n a GS T r e gi st r ati o n a nd p ur c hasi ng t he g oo ds or availi ng t he s er vi ces or bot h.
4.2
ELIGIBILITY
AND CONDITIONS FOR TAKING INPUT TAX
CREDIT (ITC) (SECTION 16 READ WITH RULES 36 & 37 OF CGST RULES)
The I T C c a n be cl ai me d by a ny Registered Recipient o nl y aft er f ul filli ng all t he f oll o w i ng c o ndi ti o ns [i.e. f r o m poi nt ( a ) t o ( g )]( a ) The Regi st er e d Reci pi e nt must bei n poss essi on of t he r e q ui si t e doc u me nt s as f oll o ws: -
u Tax i nv oi ce or de bi t not e i ss ue d by t he r e gi st er e d s up - pli er,
u Re vers e c har ge i nv oi ce ( I n c as e of s uppli es o n whi c h r eci pi e nt i s li a bl e t o pay t ax under r evers e c har ge), whi c h i s ge ner at e d & doc u me nt e d by t he r eci pi e nt hi ms el f,
u Bill of e nt r y ( I n c as e of i mport of g oo ds), pr ovi ng t he pay me nt of GS T o n i mport,
u An I np ut Ser vi ce Di st ri b ut or I nv oi ce or I S D cr e di t not e or a ny doc u me nt i ss ue d by a n I S D .
Please Note that the any of the above-mentioned documents must contain at least all the following five particulars for availing the ITC: -
u The amount of tax charged,
u Description of goods or services,
u Total value of supply,
u GST No. of the supplier and recipient,
u Place of supply in case of transaction happened between two different States.
( aa ) This condition is effective from 1st January 2022: The det ail s of t he p ur c has e i nv oi ce or de bi t not es has bee n f ur ni s he d by t he s uppli er i s hi s GS T R- 1 ( as a me nde d i n GS T R- 1 A w . e. f. 10- 07- 2024) or usi ng I FF f acili t y w i t hi n t he d ue ti me li m i t a nd s uc h det ail s ar e bei ng r efl ect e d i n t he GS T R- 2 B of t he r e gi st er e d pers o n.
(b ) The r e gi st er e d r eci pi e nt has r ecei ve d t he g oo ds or s er vi ces or bot h. Pl eas e not e her e t hat w i t ho ut act ual or dee me d r ecei pt of g oo ds /s er vi ces, r eci pi e nt c a nnot cl ai mt he I T C i n hi s r et ur ns.
u For t he p ur pos e of t hi s cl a us e, i t s hall be dee me d t hat t he goods have bee n r ecei ve d by t he r egi st er e d r eci pi e nt wher e t he s uppli er has deli ver e d t he g oo ds t o a ny ot her pers o n o n t he i nst r ucti o ns of t hat r e gi st er e d r eci pi e nt, bef or e or d uri ng t he move me nt of g oo ds. ( Bill t o s hi p t o mo del )
For Example: “ A” ( Har ya na) or ders “ B” ( Raj ast ha n) t o s e nd t he g oo ds di r ectl y t o C ( Del hi ). Her e, t he g oo ds s hall be dee me d t o be r ecei ve d by A ( Har ya na) as s oo n as t he g oo ds have bee n deli ver e d by B ( Raj ast ha n) t o C ( Del hi ).
u It s hall be dee me d t hat t he r e gi st er e d r eci pi e nt has r ecei ve d t he s er vi ces wher e t he s er vi ces have bee n pr ovi de d by t he s uppli er t o a ny pers o n o n t he di r ecti o n of a nd o n acc o unt of s uc h r e gi st er e d r eci pi e nt.
u Wher e t he goods against an invoice are received in lots or instalments , I T C c a n be cl ai me d o nl yafter receiving the last lot.
For example: “ A” ( Har ya na) p ur c has e d t he g oo ds f r o m“ B” ( Raj ast ha n). “ B” ( Raj ast ha n) i ss ue d a ni nv oi ce of ` 50, 00, 000 i ncl udi ng GS T dat e d 27- 9- 2019. Due t o t he hi g h q ua nt u mof goods, “ B” ( Raj ast ha n) s e nt t he goods t o “ A” ( Har ya na) i nl ot s.
The 1st l ot of t he g oo ds p ur c has e d was r ecei ve d by “ A” ( Har ya na) o n 29- 9- 2019
The 2 nd l ot of t he g oo ds p ur c has e d was r ecei ve d by “ A” ( Har ya na) o n 30- 9- 2019
The 3r d a nd l ast l ot of t he g oo ds p ur c has e d agai nst t he i nv oi ce was r ecei ve d by “ A” ( Har ya na) o n 2- 10- 2019. He nce, i n t he a bove e xa mpl e, “ A” ( Har ya na) c a n cl ai mt he I T C o n t he i nv oi ce dat e d 27- 9- 2019i n t he GS T r et ur n f or t he mo nt h of Oct 2019, si nce t he l ast l ot was r ecei ve d o n 2- 10- 2019.
(ba ) This condition is effective from 1st October 2022:
The det ail s of i np ut t ax cr e di t i n r es pect of t he s ai d s uppl y s ho w i ng i n t he GS T R- 2 B of s uc h r e gi st er e d pers o n, has not bee n r est ri ct e d.
( c ) The r e gi st er e d s uppli er has paid the GST charged from the registered recipient to the government ei t her i n cas h or t hr o ug h utili s ati o n of eli gi bl e I T C .
The Amendment effective from 1st October, 2022
I n cas e, t he cr e di t of i np ut t ax avail e d by a r egi st er e d pers o n agai nst whi c h t he t ax paya bl e has not bee n pai d by t he s uppli er, t he n t he I T C s hall be r evers e d by t he r egi st er e d pers o n al o ng w i t h a ppli ca bl e i nt er est.
Ho wever, wher e t he s ai d s uppli er makes pay me nt of t he t ax paya bl e i n r es pect of t he af or es ai d s uppli es, t he s ai d r egi st er e d pers o n may r e- avail t he a mo unt of cr e di t r evers e d by hi m .
(d ) The r e gi st er e d s uppli er has fil e di t s o ut war d s uppl y r et ur n( e. g. GS T R- 1 i n c as e of r e g ul ar t ax payer) a nd t he i np ut i nv oi ces & de bi t not es ar e pr operl y r efl ecti ng i n t he GS T R- 2 A of t he r e gi st er e d r eci pi e nt.
( e ) The r e gi st er e d r eci pi e nt has filed the requisite GST returns (Kindly refer GST returns chapter for the different types of returns)
(f ) No I T C wo ul d be all o we d on the capital assets if the depreciation is claimed on the tax part also.
For example: An ass et i s p ur c has e d f or ` 1, 18, 000 ( Basi c val ue i s ` 1, 00, 000 & GS T c har ge d @ 18 % i. e. ` 18, 000)
I n t hi s cas e:If t he de pr eci ati o n i s cl ai me d under i nc o me t ax o n ` 1, 18, 000, no
I T C wo ul d be all o we d.
I f de pr eci ati o n i s cl ai me d o n ` 1, 00, 000, I T C of ` 18, 000 wo ul d be all o we d.
( g ) A pers o n who has t a ke n GS T r e gi st r ati o n under composition scheme, cannot claim i np ut t ax cr e di t.
(h ) I T C c a n be cl ai me d by t he r e gi st er e d r eci pi e nt i n r es pect of o nl y t hos e g oo ds or s er vi ces which are used or intended to be used in relation to his business.
(i ) No I T C c a n be cl ai me d i n r es pect of a ny t ax t hat has bee n pai d f or t he r e as o n of de ma nd o n acc o unt of f r a ud, deli ber at e m i sst at e me nt or c o nce al me nt of f act s or ce asi ng of g oo ds.
4.2.1 New restriction imposed on the availment of ITC with effect from 9-10-2019 (Rule 36(4) in CGST Rules, 2017)
Thi s ne wr ul e was i ns ert e d by t he g over n me nt t hr o ug h C GS T ( Si xt h A me nd me nt) Rul es, 2019 a ndi t i s eff ecti ve f r o m9t h of Oct o ber, 2019.
Eligibility before 9-10-2019:
Bef or e t hi s r ul e, t he r egi st er e d r eci pi e nt s us e d t o avail t he whol e eligible input o n t he basi s of t hei r i np ut i nv oi ces agai nst g oo ds or s er vi ces r ecei ve d d uri ng t he t ax peri o d.
Eligibility from 9-10-2019 to 31-12-2019: No w w i t h eff ect f r o m 9- 10- 2019, t he r e gi st er e d r eci pi e nt c a n o nl y avail t he eligible input whi c h i s 20 % of t he eli gi bl e i np ut r efl ecti ng i n i t s GS T R- 2 A f or t hat t ax peri o d i n a ddi ti o n t o t he eli gi bl e i np ut r efl ecti ng i n t he GS T R- 2 A .
(Eligible ITC existing in 2A + 20% of the eligible ITC existing in 2A) = Provisional ITC maximum allowable in a tax period
Eligibility from 1-1-2020 to 31-12-2020: No w w i t h eff ect f r o m 1- 12020, t he r e gi st er e d r eci pi e nt c a n o nl y avail t he eligible input whi c hi s
10 % of t he eli gi bl e i np ut r efl ecti ng i n i t s GS T R- 2 A f or t hat t ax peri o d i n a ddi ti o n t o t he eli gi bl e i np ut r efl ecti ng i n t he GS T R- 2 A .
(Eligible ITC existing in 2A + 10% of the eligible ITC existing in 2A) = Provisional ITC maximum allowable in a tax period
Eligibility from 1-1-2021 to 31-12-2021: No w w i t h eff ect f r o m01- 012021, t he r e gi st er e d r eci pi e nt c a n o nl y avail t he eli gi bl e i np ut whi c h i s 5 % of t he eli gi bl e i np ut r efl ecti ng i n i t s GS T R- 2 A f or t he t ax peri o d i n a ddi ti o n t o t he eli gi bl e i np ut r efl ecti ng i n t he GS T R- 2 A . ( Eli gi bl e I T C e xi sti ng i n 2 A + 5 % of t he eli gi bl e I T C e xi sti ng i n 2 A) = Pr ovi si o nal I T C maxi mu m all o wa bl e i n a t ax peri o d.
Eligible Input: Eli gi bl e i np ut me a ns t he i np ut whi c h i s f ul filli ng all t he eli gi bili t y c o ndi ti o ns as pr es cri be d a bove e xcl udi ng t he bl oc ke d cr e di t under s ecti o n 17( 5) a nd t he r e vers al s r e q ui r e d under r ul es 42, 43 & 37 i f a ny.
Please note that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. It me a ns t hat t he 10 % r est ri cti o n o n I T C c a n be wor ke d upo n c u mul ati vel y f or t he mo nt hs ( Fe b, Mar, Apr, May, J un, J ul, Aug 2020) i n t he GS T R- 3 B of Se p 2020 mo nt h.
Some conditions of this new rule: -
u
u
Thi s r est ri cti o n wo ul d be a ppli ca bl e o nl y o n t he i np ut of i nv oi ces a nd de bi t not es i ss ue d by t he s uppli er f or a t ax peri o d.
The i np ut of r evers e c har ge i nv oi ces, i mport of g oo ds a nd I S D i nv oi ces ca n be avail e d i n f ull i f eli gi bl e. (Exclusions)
u For t he p ur pos e of cal c ul ati ng t he eli gi bl e I T C as per t hi s ne w r ul e, t he GS T R- 2 A f or a t ax peri o d s ho ul d be t a ke n as up dat e d till t he due dat e of GS T R- 1 of t he s uppli er f or t hat t ax peri o d ( Curr e ntl y 11t h of t he next mo nt h)
For Example: -
Case Eligible ITC as per books
Eligible ITC reflected in 2A Permissible ITC (Eligible ITC in 2A + 20%)
* Pl e as e not e t hat t he act ual I T C whi c h c a n be cl ai me d c a nnot e xcee d t he eli gi bl e I T C as per books.
No w i f t he bal a nce i np ut i s r efl ect e d i n GS T R- 2 A of f urt her t ax peri o ds, t he c al c ul ati o n of t he eli gi bl e I T C f or t hos e i np ut s wo ul d be as f oll o ws: -
Case Balance
Eligible ITC as per books
Eligible ITC reflected in 2A (out of balance left) Permissible ITC (Eligible ITC in 2A + 20%)
ITC which can be claimed
NI
* Pl eas e not e t hat t he act ual I T C whi c h ca n be cl ai me d, ca nnot excee d t he bal a nce eli gi bl e I T C as per books.
Eligibility from 01-01-2022: No w w i t h eff ect f r o m 01- 01- 2022, t he r egi st er e d r eci pi e nt ca n onl y avail t he eli gi bl ei np ut whi c hi s r efl ecti ng i n i t s GS T R- 2 B f or t he t ax peri o d.
( Eli gi bl e I T C e xi sti ng i n 2 B =I T C maxi mu mall o wa bl e i n a t ax peri o d)
4.2.2 Time limit or deadlines for availing ITC
A r e gi st er e d pers o n c a n not cl ai m t he I T C of a ny i nv oi ce or de bi t not e aft er t he f oll o w i ng dat e: -
(a) 30th November of the next FY (w.e.f. 01-10-2022)
(b) Actual date of filing of GSTR-9 (Annual return) whi c he ver i s e arli er....
Pl e as e not e t hat till 30- 09- 2022, t he dat e me nti o ne di n poi nt ( a) a bove was “ d ue dat e of GS T R- 3 B of Se pt e mber mo nt h of ne xt F Y”.
NOTE NO. 1
For fi ndi ng t hat I T C i s r el at e d t o whi c h F Y , t he f oll o w i ng el e me nt s s hall be c o nsi der e d: -
(i ) For I T C o n i nv oi ce: Dat e of t hat i nv oi ce
(ii ) For I T C o n De bi t Not e: Dat e of t he i nv oi ce f or whi c h s uc h de bi t not e i s i ss ue d.
(However with effect from 01/01/2021, the date of the debit note)
Point to be noted
“Please note that via special order, Govt. has extended the last date to avail ITC for the FY 2017-18 to 20th March 2019 instead of 20th Oct 2018.”
Amendments effective from 1st January, 2021
The dat e of t he de bi t not e will be c o nsi der e d f or availi ng i np ut t ax cr e di t.
W i t h t hi s a me nd me nt, I T C i n r es pect of a de bi t not e i ss ue d i n, s ay, F Y 2019- 20 f or a n i nv oi ce of F Y 2018- 19 ca n no w be cl ai me d by t he r eci pi e nt by t he due dat e of Se pt e mber 2020 r et ur n or t he dat e of fili ng a nnual r et ur n of F Y 2019- 20, whi c hever i s earli er.
Relaxation notified by the Government during pandemic of COVID-19, for the deadlines already prescribed earlier in the Act & rules in relation to the GST compliances I n cas e,
- t he dea dli ne i n t he a bove cas e ( 4. 2. 2) f all s duri ng t he peri o d f r o m
20th March 2020 to 30th August 2020 a nd, - wher e c o mpli a nce of s uc h acti o n has not bee n ma de w i t hi
h ti me,
The n t he ti me li m i t f or t he c o mpli a nce of s uc h acti o n shall be extended up to 31st August 2020.
Relaxation for the second wave of COVID-19 pandemic I n cas e,
- t he dea dli ne i n t he a bove cas e f all s duri ng t he peri o d f r o m 15th April 2021 to 30th May 2021 a nd, - wher e c o mpli a nce of s uc h acti o n has not bee n
h ti me.
The n t he ti me li m i t f or t he c o mpli a nce of s uc h acti o n shall be extended up to 31st May 2021.
4.2.2.1 Newly inserted provisions in Section 16 for extended deadlines to claim the ITC (w.e.f. 1-7-2017)
(i) Extended Time Period for Availing ITC: - For F Y 2017- 18 t o F Y 2020- 21, I T C c a n be cl ai me d till 30 Nove mber 2021. Thi s e xt e nsi o n pr ovi des t ax payers w i t h a d - di ti o nal ti me t o cl ai m I T C f or t he s peci fi e d fi na nci al ye ars, e ns uri ng t he y c a n maxi m i z e t hei r t ax cr e di t s.
(ii) ITC for Cancelled and Revoked Registrations: - Tax payers c a n cl ai m I T C ( not ti me- barr e d at c a ncell ati o n)
w i t hi n 30 days of r e v oc ati o n. Thi s a ppli es t o t ax payers whos e GS T r e gi st r ati o ns wer e c a ncell e d a ndl at er r e v oke d. It all o ws t ax payers t o r ecl ai m I T C t hat was still vali d ( not e x pi r e d) whe n t hei r r e gi st r ati o n was c a ncell e d. I T C must be cl ai me d w i t hi n 30 days f r o mt he dat e of r e v oc ati o n, ma ki ngi t ess e nti al f or t ax payers t o act pr o mptl y.
Please note that No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, if the above provisions would have been in force at all material times.
4.2.3 Restriction on the availment of ITC if the payment of invoice is not made within 180 days by the registered recipient (Rule 37 of CGST Rules)
A r e gi st er e d pers o n,
- who has cl ai me d t he I T C o n a ny i n war d s uppl y, ot her t ha n t he s uppli es o n whi c h t ax i s paya bl e o n r e vers e c har ge basi s,
- b ut f ail s t o pay t o t he s uppli er, t he a mo unt t o war ds t he val ue of s uc h s uppl y [whether wholly or partly w.e.f. 01st October, 2022] al o ng w i t h t he t ax paya bl e t her e o n,
- w i t hi n 180 days f r o mt he dat e of i nv oi ce,
s hall pay [or reverse w.e.f. 01st October, 2022] a n a mo unt e q ual t o t he i np ut t ax cr e di t avail e d i n r es pect of s uc h s uppl y[proportionate to the Invoice amount not paid to the supplier w.e.f. 01st October, 2022] al o ng w i t h i nt er est paya bl e t her e o n under s ecti o n 50.
Suc h r e vers al s hall be do ne i n GS T R- 3 B f or t he t ax peri o d i mme - di at el y f oll o w i ng t he peri o d of 180 days f r o m t he dat e of t he i ss ue of t he i nv oi ce.
Here reverse charge inward supplies are not included in goods or services. It means that the condition of 180 days is not applicable in case of inward supplies on which RCM is applicable.
For Example: - A Lt d. p ur c has e d goods f r o m B Lt d. of ` 1, 18, 000 ( Basi c ` 1, 00, 000 & ` 18, 000 t ax t her e o n) agai nst i nv oi ce dat e d 1st J une 2018. Her e, i f A Lt d. does not pay t he i nv oi ce a mo unt t o B Lt d. w i t hi n 180 days of t he dat e of i nv oi ce (i e till 27t h Nov 2018), t he I np ut of ` 18, 000 will have t o be r evers e d by A Lt d. al o ng w i t h i nt er est @ 18 % p. a. i n t he GS T r et ur n of Nov 2018 mo nt h.
Points to be noted
Interest shall be calculated @ 18% p.a. as per section 50 of the CGST Act, 2017.
Please note that the ITC reversed on account of above-mentioned case can be re-claimed once the payment of the invoice is made to the supplier. In this case the time limit as specified in para No. 4.2.2 will not be applicable.
“It means that the re-claim of ITC on payment of invoice value to the supplier can be claimed in any month ignoring the maximum time limit allowed.”
In the above example, if A Ltd. made the payment of ` 1,18,000 (Invoice Value) to B ltd on 25th Nov 2019, the ITC which was reversed earlier can be reclaimed in the GST return for the month of Nov 2019 ignoring the deadline to claim ITC i.e. 20th Oct 2019.
The value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purpose of this section.
The value of supply on account of any amount that the supplier is liable to pay in relation to such supply but which has been paid by the recipient of the supply and not included in the price actually paid or payable for the supply, in such case also, the value of such supply shall be deemed to have been paid for this section.
GST MINI READY RECKONER
AUTHOR : Akhil Singla, Pavan Kumar Gaur
PUBLISHER : Taxmann
DATE OF PUBLICATION : April 2026
EDITION : 6th Edition | 2026
ISBN NO : 9789364553391
NO. OF PAGES : 412
BINDING TYPE : Paperback
DESCRIPTION
GST Mini Ready Reckoner is a practitioner-grade, single-volume desk reference on Goods and Services Tax, fully updated for the Finance Act 2026. Designed as a reckoner, it enables rapid resolution of compliance queries without consulting the bare statute. Every chapter combines statutory text, worked examples, diagrams, flow charts, and clarificatory notes, with each provision anchored to its governing. The book serves four distinct readership segments, often simultaneously:
• Practising Chartered Accountants and Tax Advocates
• Finance and Compliance Teams in Business
• GST Consultants and Indirect Tax Practitioners
• Students and Beginners
The Present Publication is the 6th Edition, amended by Finance Act 2026. It is authored by CA. Akhil Singla and Adv. Pavan Kumar Gaur, with the following noteworthy features:
• [Finance Act 2026 Amendments—with Analytical Commentary] Every amendment is presented in a four-part format: Earlier Position Amendment Now Our Comment Key Effect
• [GST Compliance Calendar for FY 2026–27] An exhaustive, form-wise and taxpayer-category-wise calendar across all four tiers—Annual, Half-Yearly, Quarterly, and Monthly—covering every GSTR form, taxpayer type (regular, QRMP, composition, NRTP, ISD, TDS/TCS, OIDAR, UIN), and state-wise groupings under the QRMP scheme
• [Diagrammatic Chapter Openers] Every chapter begins with a flow chart mapping the legal structure before the prose explanation. Chapter 1, for instance, opens with a diagram bifurcating the levy into forward charge, reverse charge, and e-commerce operator—each linked to its governing section under the CGST, IGST, and UTGST Acts
• [Integrated Numerical Examples] Examples are embedded at the precise point where each concept is introduced, covering scenarios such as CGST/SGST vs. IGST applicability, RCM liability identification, and ITC reversal computation—with complete numerical solutions
• [Notes-Based Statutory Cross-Referencing] Key provisions are supplemented with numbered Notes flagging excluded goods, definitional nuances, and linked rules—giving the practitioner the complete statutory picture at a single point
• [Section-Level Heading Cross-References] Every chapter heading cites its governing statutory provision, making the book a navigational index to the CGST/IGST Acts. Rule cross-references include effective dates for recent amendments (e.g., ISD framework under amended Rule 39 w.e.f. 01-04-2025; Rule 88C w.e.f. 26.12.2022; Rule 88D w.e.f. 04.08.2023)
• [GST Amnesty Scheme 2023—Tabular Reference] Structured table mapping CBIC notifications (Nos. 02–08/2023 and extensions 22–26/2023), eligible forms and taxpayer categories, amnesty benefits (late fee capped at ₹500 per return; nil returns with no late fee), and deadlines extended to 31.08.2023
• [COVID-19 Compliance Relief Measures] Documents IGST exemptions on medical goods (oxygen concentrators, COVID-19 vaccines, Amphotericin B) and deadline extensions from 2020–2022—retained for open assessments and legacy litigations
• [Granular Contents Index] Every sub-topic listed at the decimal-numbered level with individual page references, enabling direct navigation to any specific provision
