CA Inter Taxation GST Revision | L7: Input Tax Credit By CA Nishant Kumar
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- Опубликовано: 14 окт 2024
- 📚In Lesson 7 of the CA Inter Taxation GST Revision series, CA Nishant Kumar from Adda247 Ekagrata CA covers the essential concept of Input Tax Credit (ITC) under GST.
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📚CA Intermediate 2025
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🔥This video will guide you through the rules and procedures to avail ITC, the conditions under which it can be claimed, and its importance in reducing GST liability. You'll learn about how ITC can be utilized for business tax planning and ensuring compliance with GST laws.
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#CAInterTaxation #InputTaxCreditGST #NishantKumarSir #GSTRevision #CAInter2025 #ITCInGST #EkagrataCA #GST
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2:38 Basic Process of Availment of GST
9:54 Process of Payment of Tax
16:50 Important Definitions
*Section 16*
19:14 16(1)
20:52 16(2)(a)
21:51 16(2)(aa)
22:16 16(2)(b)
24:00 16(2)(ba)
27:16 16(2)(c)
31:08 16(2)(d)
31:26 Provisos
34:38 16(3)
35:45 16(4)
*Section 17*
38:53 17(1)
39:08 17(2)
39:31 17(3)
40:21 17(5)
41:16 17(5)(a)
42:36 17(5)(aa)
43:20 17(5)(ab)
44:46 Leasing/renting/hiring of motor vehicle/vessel/aircraft on which ITC is disallowed
45:42 17(5)(b)
46:54 17(5)(c)
47:39 17(5)(d)
49:17 17(5)(e)
49:40 17(5)(f)
49:50 17(5)(g)
50:18 17(5)(h)
50:38 17(5)(i)
51:24 17(6)
51:35 General Rule
54:21 Rule 86A
57:20 Rule 86B
*Section 18*
1:00:32 18(1)/(2)
1:15:51 18(3)
1:08:42 18(4)
1:14:12 18(6)
1:17:16 Rule 41A
Nishant sir ne clarifications nhi batae hai na????😢😢😢😢
@@Raj_-_jjjjjj 😂😂😂
Thank You Bro....
Thanks
Thanks
Mene nishubhaiya ke chart ko itna dekha inta dekha jitna inn aankho se dekha jaa skta tha lekin phir bhi inn ankho se kitna dekha jaa skta tha❤
It's evident that a lot of effort and expertise went into creating this chart, and it's paying off in spades. The color scheme is engaging without being overwhelming, and the annotations provide valuable context. This chart will undoubtedly be a valuable resource for anyone looking to grasp the nuances of GST and its positive effects.
dimaag me chap gaya ye chart sir
so beautiful, so elegant, just looking like a wow ..................
mst chart hai nishu bhaiya very helpful THANK U SOO MUCH
Watching this one day before exam very helpful
sir i had joined classes for may attempt and i failed both groups. and now your revision lectures and notes alone are clearing more concepts for me than those classes i attended for an entire year. thank you
Nishu bhaiyya charts perfect hai !!!
Yes sir we want these charts as well for other chapters... It's amazing sir..... loved it.....❤❤❤❤❤❤❤❤🎉🎉🎉🎉🎉🎉🎉
00:02 Understanding input tax credit in GST revision
01:59 Understanding Input Tax Credit and its Sections
06:16 Understanding Input Tax Credit in GST filing
08:19 Process of availing Input Tax Credit in GST
13:17 Understanding the process of input tax credit in GST.
15:57 Input Tax Credit (ITC) calculation and filing process
19:48 Conditions for availment of Input Tax Credit
21:47 Input Tax Credit (ITC) entitlement upon receipt of goods and services.
25:24 Rule 86B requires cash payment if sales exceed Rs 50 lakh per month
27:08 Conditions for claiming input tax credit under GST
30:33 Claiming Input Tax Credit
32:22 Input Tax Credit reversal process under GST
35:50 Time limits for availing ITC in GST
37:35 Section 17 talks about apportionment of credits and blocked credits.
41:23 Ineligible motor vehicles do not qualify for Input Tax Credit (ITC)
43:08 Input Tax Credit (ITC) eligibility for transportation of goods and services.
46:36 Input Tax Credit (ITC) scenarios in GST
48:12 Definition of Plant and Machinery in GST law
51:52 Utilization sequence of Input Tax Credit
53:39 Utilization of IGST, SGST, and UTGST credits under GST
57:11 Input Tax Credit rules under GST Rule 86B
59:01 Input tax credit and output liability rules under GST
1:02:56 Input Tax Credit eligibility based on registration status
1:04:47 Input tax credit on capital goods and its reduction by 5 per quarter
1:08:21 Section 184 mandates reversal of Input Tax Credit for registered persons switching schemes
1:10:11 Reversal of ITC based on market price and prorate basis
1:13:38 Understanding Input Tax Credit reversal in case of registration cancellation
1:15:16 Input Tax Credit (ITC) rules for specific items
SIR NO WORD TO DESCRIBE THAT HOW WELL PREPARED THESE CHARTS ARE, JUST KILLING AND LOVING IT! ❤️🙏🏻❤️🙏🏻
Thank U Sir! ❤️🙏🏻❤️🙏🏻
The way you prepared the chart & it's content, just amazing sir, amazing job ❤️
Sir jo clarity milii hai !!!!!!!!!!!thank you so much sir ❤❤❤❤ actually i was confuse about how itc works but this video made clearer picture in my mind !!!!!!!
Yes sir we wants these types of charts for upcoming videos
I was thinking to leave the chapter your explanation and charts had made this chapter easy and fun to learn. Thank you so much....
amazing Sir! I wish I did Intermediate from EkagrataCA
thank you for the charts sir...best for revivion
These Revisions are very very very helpful for Revisioning the whole GST ......Sir had also provided very helpful notes for last time revisions ....Thank you so much sir🙏
Sir these charts are super amazing waiting for upcoming chapters..feeling blessed to be your student
What a lecture sir 🙌. Charts Are Very Helpful To us. At The Last Time Revisions This Charts Are Very Useful it Boosts Our Confidence.
Thank You Sir 🙏🙇♂️.
Jai Shri Ram 🙏🕉
Best best best teacher for taxation…. ❤️❤️Thanku so much sir for these free revision lectures🥺
Sir apki class bht intersting hy sare topics ache se and without any doubts clear hojate h aur sir aise notes sare chapters m use krea ye bht useful h ❤
thank you so much much nishant sir and entire ekagrata team for providing amazing lectures along with great quality of teaching and expertise.
these notes are something one only need to excel gst......so precise and perfect
GRATEFUL
Do we have to buy these charts?
Charts are amazing sir 😊
Revision easily ho jati h jyada efforts v nhi dalni prti.
Thankyou so much sir for your efforts 🤗
Charts are really comprehensive and helpful. Thank you sir
Yass..sir.. beautiful and colourful and easy to understand the chart...very very usefull...sir...tq so much NISH10...🎉u r the best educator....sir...❤
amazing charts sir. thank you for your efforts
Yes sir charts are amazing infact notes of all chapters are amazing I could revise the chapters without any difficulty and in very less time
I was finding best tutor for GST who could cover whole syllabus in less time and as well built the concepts very strong and I think the tutor is non another than you thankyou so much sir for this kind of efforts you have taken for us even I had cleared my CA foundation maths just because of you my maths concepts was so much unclear and it was very much difficult for me to pass CA foundation exam but I cleared it in first attempt just because of your teaching and I had failed last 2 attempts in CA inter just because of not understanding tax provisions but I think this time I will clear group 1 and again the credit will be of yours I would like to meet you sir if life gives chance to meet you
Once again thankyou for your efforts and honestly I will tell you after I clear my Group 1 😊
sir thank u so much itne aache se ITC to m,ne abhi tk ni pdha.......even mre sir ne bhi ni padhaya itna aacha to thank u thank u soo much sir
amazing charts sir. you are the only reason I am able to understand taxation subject it and idt. thankyou so much for all the hardwork you do sir. we want similar charts for other chapters too sir.
The charts provided just make it a lot easier to hold on to class without getting deviated, it simply makes it easier to interpret and learn from, really appreciate the efforts! Thanks, Sir 🤍✨
thank you sir... chart is really beneficial for us.
Amazing charts and style of teaching
The charts are very helpful!! Thank you for your efforts 😇
Sir the charts are amazing. They are very easy to understand and revision of entire section has become so easy... Thank you sir.
Thank you so much for the charts sir....ITC jese bade bade chapter bhi jaldi jaldi revise ho rhe hai....These are just AMAZING ❤❤
You are the best. You've made amazing charts. Thank you for all your efforts Sir❤
1:05:52 imp ques point
🔥🔥🔥🔥nishu bhaiya angaar hai baki sab bhangaar hai 🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥🔥 awesome lecture by awesome person salute nishu bhaiya
Hats off to you sir !!!! These charts are very awesome. And sir, no words to express your hardwork and dedication. Thank u sir for this sessions and notes❤❤
1:00:05 charts are helpful but instead of one chart divide it to 3 charts just to take printout
The best way to remember everything at one go.....sir ur awesome at 💡 ideas
Very impressive and engaging chart sir. I found it helpful for remembering a lengthy chapter with minimal effort.
Sir ,you are a great teacher, Charts are really very helpful. Thank you from the core of my heart.❤
Nish 10 forever........THE Era of Nishu bhaiya is back.......🎉
We really want this kind of charts more for other chapters too.....
Thank You for your kind efforts, Sir.
Charts are very creative and easily understandable.
Thank you for the chart sir, really helpfulll
Love your charts and way to deliver the concepts... Thank you so much Sir ❤
Thank you so much bhaiya. These charts are really helpful and amazing to recall provisions ❤
Thank you sir! Very helpful charts
Yes sir the charts you made clearly shows so much of EFFORTS and HARDWORK. A Big Thankyou to you Sir for making these super helpful charts for us. We are so grateful!!❤❤
itc chapter in a most simplest manner ever)
All these charts are very beneficial... and it makes our study easier ..thanks for such support and help sir .. all these efforts means a lot to us
Yes Sir, this charts are very well and amazing. We want this kinds of charts for other chapters also.
Thank you for providing free revision lectures along with notes. really helpful and appreciated. keep going !
Beautiful charts and wonderful lecture 🙏😍
So beautiful charts sir we want more charts like that thank you so much
So useful charts sir, so beautiful✨
Thank you🌹🙏
apke charts itne awesome hai ki, ITC complete HOGYAAAA......DEKHTE....DEKHTE......🤩🤩
Sir bahut bahut bahut acha charts hai bahut easy way me hai please aise hi humesha banana ❤❤❤ thank you sir 🙏🏻🙏🏻🙏🏻🙏🏻
Super charts
Very helpful to remember everything very easily
They are just amazing
Sir boht accha laga aapke notes
these charts and your explaination is awesome
Easy to learn from the charts
Sir as you said maza ayega maza aaya aapse class leke
Amazing Charts
Amazing charts sir
Thank you 😊😊
Thank you sooo much for the chartsss sirr❤❤❤
ITC chapter chart is very very helpful for revision in very less time effectively.....👌👌❤️❤️❤️
Best charts and best teacher for tax revision
Making students journey easier ❤
You are super sir no one can beat you in teaching ❤❤ and your charts are helpful us
Thankyou so much sir ❤... All the charts are very helpful...❤... Thankyou so much ❤️❤️❤️❤️
The effort you put in really shows. Thank you, sir. It helps a lot!
Charts are so helpful for revision. Thankyou sir
I'm preparing for the September attempt and I feel like this was JUST the class that I needed to clear my confusion on ITC. Thankyou so much Sir
Sir , you have made this chapter very easy
Yes Sir, this video is very useful. I like the chart. Please prepare for other chapters also. 🙏
sir your notes and flowcharts are extremely helpful to all of us ,especially during the exam times . So thank you so much sir :)
Amazing lecture sir 💥and such a great efforts for making comprehensive charts👌
Thank you so much sir 🙏
Yes sir we want chats for other chapters also
Hats off to your hardwork sir, thankyou for providing such effective notes.
The charts are exceptionally good sir.. thank you so much.. i wish you could teach CMA too❣
Do it for other chapters as well ❤ it's very helpful 😊
Really hats off you sir ❤️❤️❤️
Much good charts and style to teach
Very good hand written charts and you make gst too easy for us..thank you so much sir❤❤❤
Yes sir please drop charts for all the chapter of both direct and indirect tax it would be very helpful for us to get these charts from a certified and trusted teacher like you
Thankyou sir ❤
its very helpful sir, amazing notes , shorts and crisp and to the point
Charts like these are so helpful for the day before exam, Thank you soooo much sir. Saves so much time
Beautiful charts and easily understandable
sir the charts look amazing!!👍👍
Charts are really helpful for last day revision👍
Best sirr ever ❤
your efforts are much appreciated sir. thank you so much for such an amazing lecture .
Sir ,the lecture was too good 😊
And the charts are soo helpful 😊
thanks sir for the notes
chats are really outstanding sir🤯🙇
Thank you so much sir for these chart notes ❤
too good u deserve appreciation