Nikita Khetan

In this course, the full concept of ITC will be discussed along with examples.

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

Hindi

(Hindi) Input Tax Credit (ITC): CA Exams

Sec 16(2)(a)- Possessing of tax paying documents
Sec 16(2)(b)-  Receipt of Goods/or Service

Bill to ship to model

Sec 16 (2) - Part 1 (in Hindi)

Second proviso to Sec 16(2) - Payment for invoice to be made within 180 days

Second Proviso to Sec 16 (2) - (in Hindi)

Sec 17- Apportion of Credit and Blocked Credit

Sec 17 Apportionment of Credit and Blocked Credit - Part 1 (in Hindi)

Methodology of apportionment of credit on Input and Input services and reversal thereof

Methodology of Apportion of Credit - Rule 42 - Part 1 (in Hindi)

Computation of Credit Attributable to exempt supplies by apportionment of common credit

Appointment of Credit - Part 2 (in Hindi)

Basic Concepts and Meaning of ITC

Eligibility and conditions for taking ITC

Introduction (in Hindi)

Sec 16(2)(c)- Tax leviable on supply actually paid to government

Sec 16(2)(d)- Filing of return

First proviso to Sec 16(2)- goods received in lots

Sec 16 (2) - Part 2 (in Hindi)

Sec 16(3)- If Dep is claimed, ITC not allowed

Sec 16(4)- Time limit for availing ITC

Sec 16(3) and Sec 16(4) - (in Hindi)

Example on how to arrive at common credit c2

Example on how to arrive Common Credit (in Hindi)

Appointment of Credit - Part 3 (in Hindi)

Appointment of Common Credit for Capital Goods

Lessons

19 lessons • 3h 43m

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Sec 16 (2) - Part 1 (in Hindi)

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Second Proviso to Sec 16 (2) - (in Hindi)

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Sec 17 Apportionment of Credit and Blocked Credit - Part 1 (in Hindi)

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Methodology of Apportion of Credit - Rule 42 - Part 1 (in Hindi)

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Appointment of Credit - Part 2 (in Hindi)

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Introduction (in Hindi)

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Sec 16 (2) - Part 2 (in Hindi)

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Sec 16(3) and Sec 16(4) - (in Hindi)

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Example on how to arrive Common Credit (in Hindi)

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Appointment of Credit - Part 3 (in Hindi)

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