Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 16, verbatim (show)
Section 16
*Section 16. Eligibility and conditions for taking input tax credit.-
(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.
(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-
(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;
1[(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;]
(b) he has received the goods or services or both.
2[Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person;]
3[(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;]
(c) subject to the provisions of 4[section 41 5[***]], the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and
(d) he has furnished the return under section 39:
Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment:
Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be 9[paid by him along with interest payable under section 50], in such manner as may be prescribed:
Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him 10[to the supplier] of the amount towards the value of supply of goods or services or both along with tax payable thereon.
(3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income tax Act, 1961 (43 of 1961), the input tax credit on the said tax component shall not be allowed.
(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the 6[thirtieth day of November] following the end of financial year to which such invoice or 7[****] debit note pertains or furnishing of the relevant annual return, whichever is earlier.
8[Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.]
11[(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,–
(i) filed up to thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or
(ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later.]
*Enforced w.e.f. 1st July, 2017.
1. Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 109 of The Finance Act, 2021 (No. 13 of 2021).
2. Substituted (w.e.f. 1st February, 2019) for "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;" by s. 8 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018).
3. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 100 of The Finance Act 2022 (No. 6 of 2022).
4. Substituted "section 41" (w.e.f. a date yet to be notified) by s. 8 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018).
5. Omitted “or section 43A” (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 100 of The Finance Act 2022 (No. 6 of 2022).
6. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 100 of The Finance Act 2022 (No. 6 of 2022) for ''due date of furnishing of the return under section 39 for the month of September".
7. Omitted "invoice relating to such" (w.e.f. 1st January, 2021 vide Notification No. 92/2020-C.T., dated 22nd December, 2020) by s. 120 of The Finance Act, 2020 (No. 12 of 2020) .
8. Inserted vide Order No. 02/2018 -Central Tax dated 31st December, 2018.
9. Substituted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 138 of The Finance Act 2023 (No. 8 of 2023) for "added to his output tax liability, along with interest thereon".
10. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 138 of The Finance Act 2023 (No. 8 of 2023).
11. Inserted by section 118 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
Background and purpose
Input tax credit lets a registered person take credit, in the electronic credit ledger, for tax charged on the supplies it receives for its business. Section 16 is the provision that gives that credit and sets its conditions. It is not the only one that governs it: section 17 restricts credit that section 16 would otherwise allow, and section 41 governs how credit is availed.
Sub-section (2) opens with the words "Notwithstanding anything contained in this section", so its conditions control the rest of the section. Each condition is a separate fact. A credit can satisfy some conditions, fail one, and leave another unknown, which is why the conditions are best read one at a time and not as a single verdict.
Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-Section 16(2), opening words
Later amendments have added conditions and adjusted the time limits. Clause (aa) (from 1 January 2022) and clause (ba) (from 1 October 2022) tie the credit to what the supplier reports and to what is communicated to the recipient. The outer date in sub-section (4) moved from the due date of the September return to 30 November from 1 October 2022. Sub-sections (5) and (6), inserted in 2024, reopened time for earlier years and for revoked registrations.[1]
16(1)Entitlement
be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his businessSection 16(1)
The entitlement has four limbs: the person must be registered, input tax must be charged on the supply, the supply must be used or intended to be used in the course or furtherance of business, and the credit is taken subject to the prescribed conditions and in the manner specified in section 49. The amount is then credited to the electronic credit ledger. Where the connection to the business is only indirect, the words of sub-section (1) do not settle whether the use qualifies.
Questions to answer on the file5 questions
Sub-section (2)
16(2)(a)Tax paying document
he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribedSection 16(2)(a)
The person must hold the document. A tax invoice or debit note counts only if a supplier registered under the Act issued it. Other tax paying documents count only if prescribed by rule.
Questions to answer on the file3 questions
16(2)(aa)Supplier's furnishing of details
the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37Section 16(2)(aa)
Clause (aa) was inserted by section 109 of the Finance Act, 2021, with effect from 1 January 2022. It has two parts: the supplier must have furnished the details in its statement of outward supplies, and those details must have been communicated to the recipient. The clause speaks of the invoice or debit note in clause (a), not of other prescribed documents.
Questions to answer on the file3 questions
16(2)(b) and ExplanationReceipt of goods or services
where the services are provided by the supplier to any person on the direction of and on account of such registered personSection 16(2)(b) and Explanation
The person must have received the goods or services. The Explanation deems receipt where goods are delivered to another person on the registered person's direction, before or during movement, or where services are provided to another person on its direction and on its account. The present Explanation was substituted with effect from 1 February 2019 and extended the deeming to services.
Questions to answer on the file5 questions
16(2)(ba)Credit not restricted
the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restrictedSection 16(2)(ba)
Clause (ba) was inserted by section 100 of the Finance Act, 2022, with effect from 1 October 2022. It turns on the details communicated under section 38. An absent communication is not the same as an unrestricted one, so silence does not satisfy the clause.
Questions to answer on the file3 questions
16(2)(c)Tax actually paid
subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supplySection 16(2)(c)
The tax charged must have been actually paid to the Government, in cash or through admissible credit. Footnote 4 records a substitution in this clause from a date yet to be notified, so it is pending and the clause is read as the CBIC text serves it. The Act does not say how a recipient is to establish the supplier's payment; the law does not settle that question.
Questions to answer on the file3 questions
16(2)(d)Return furnished
he has furnished the return under section 39Section 16(2)(d)
The registered person must have furnished the return under section 39. The clause names the return and nothing else.
Questions to answer on the file2 questions
16(2), first provisoGoods received in lots
where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalmentSection 16(2), first proviso
Where one invoice covers goods delivered in parts, the credit becomes available only on receipt of the last lot or instalment. Until then the credit is not yet due, which differs from a condition having failed.
Questions to answer on the file2 questions
16(2), second provisoSupplier not paid within one hundred and eighty days
within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be paid by him along with interest payable under section 50Section 16(2), second proviso
The proviso does not reach supplies on which tax is payable on reverse charge basis. The period runs from the date of issue of the invoice, and what must reach the supplier is the value together with the tax. On failure, an amount equal to the credit availed is paid with interest under section 50, in the manner prescribed. The present words were substituted with effect from 1 October 2023.
Questions to answer on the file6 questions
16(2), third provisoTaking the credit again
the recipient shall be entitled to avail of the credit of input tax on payment made by him to the supplier of the amount towards the value of supply of goods or services or both along with tax payable thereonSection 16(2), third proviso
Once the recipient pays the supplier the value and the tax, the credit can be availed again. The words "to the supplier" were inserted with effect from 1 October 2023. Whether a book adjustment or a part payment counts is not settled by the proviso.
Questions to answer on the file3 questions
16(3)Depreciation bar
Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income tax Act, 1961Section 16(3)
Tax included in the cost of capital goods or plant and machinery and depreciated under the Income-tax Act, 1961 cannot also be taken as input tax credit. The bar reaches the tax component on which depreciation was claimed.
Questions to answer on the file3 questions
Sub-section (4)
16(4)Outer date for taking credit
after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlierSection 16(4)
Credit on an invoice or debit note must be taken by the earlier of 30 November following the end of the financial year and the furnishing of the annual return. The 30 November date was substituted with effect from 1 October 2022, and "invoice relating to such" was omitted with effect from 1 January 2021. Earlier periods are read against the wording then in force.
Proviso to 16(4)Extension for 2017-18
in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18Proviso to 16(4)
For supplies of 2017-18, the proviso extended the time to the due date of the return for March 2019, where the supplier had uploaded the details under section 37(1) by the due date for March 2019. It was inserted by Order No. 02/2018-Central Tax dated 31 December 2018.
Questions to answer on the file7 questions
16(5)Window for 2017-18 to 2020-21
the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021Section 16(5)
For invoices and debit notes of 2017-18 to 2020-21, credit taken in a return filed up to 30 November 2021 stands outside the outer date in sub-section (4). It was inserted by section 118 of the Finance (No. 2) Act, 2024 dated 16 August 2024. The years and the return date had closed before that Act, so the provision is retrospective in substance; the footnote gives no separate commencement date.
Questions to answer on the file1 question
16(6)Credit after revocation of cancellation
where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is laterSection 16(6)
Sub-section (6) applies where a registration cancelled under section 29 is later revoked, and the credit was not already restricted by sub-section (4) on the date of the cancellation order. The credit may then be taken in a return filed within the later of two windows: the sub-section (4) date, or a return for the period of cancellation filed within thirty days of the order of revocation. Its words name no financial years.
Questions to answer on the file9 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Frequently asked questions
Does it matter that the supplier never reported the invoice?
Since 1 January 2022, clause (aa) requires the supplier to have furnished the details of the invoice or debit note in its statement of outward supplies, and those details to have been communicated to the recipient. Holding the invoice and receiving the goods do not meet that condition on their own. Each condition of sub-section (2) is read separately.
Section 16(2)(aa)
What does the second proviso require when the supplier is paid late?
Where the recipient does not pay the supplier the value and the tax within one hundred and eighty days from the date of issue of the invoice, an amount equal to the credit availed is paid with interest under section 50. The third proviso then lets the credit be availed again once the supplier is paid. The two provisos are read side by side, not netted.
Section 16(2), second and third provisos
Can depreciation and credit both be claimed on the same tax?
No. Sub-section (3) bars credit on the tax component of the cost of capital goods and plant and machinery on which depreciation has been claimed under the Income-tax Act, 1961. The bar reaches that component only.
Section 16(3)
How does a recipient show that the supplier actually paid the tax?
Clause (c) requires the tax charged to have been actually paid to the Government, but the Act gives the recipient no means of seeing the supplier's payment. The law does not settle how this is to be established. Where it decides a credit, the condition turns on the position taken.
Section 16(2)(c)
Amendment history
The CBIC text carries 11 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | clause (aa) inserted | s.109 of The Finance Act, 2021 (No. 13 of 2021)[2][3] | 1st January, 2022, vide Notification No. 39/2021-C.T., dated 21st December, 2021 |
| 2 | the Explanation to clause (b) substituted, extending the deeming to services | s.8 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)[4] | 1st February, 2019 |
| 3 | clause (ba) inserted | s.100 of The Finance Act 2022 (No. 6 of 2022)[5][6] | 1st October, 2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 4 | the words under marker 4 in clause (c) substituted for "section 41". Marker 5 sits inside marker 4, so the substituted words were "section 41" followed by the words marker 5 later omitted, "or section 43A" | s.8 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018). Notification No. 02/2019-Central Tax brought that Act into force on 1st February, 2019 except, among others, clause (b) of section 8, which is read here as this substitution because the Explanation at marker 2, also made by section 8, is in force from that date[4][7] | a date yet to be notified; the repository's notification file holds no later notification bringing it into force. Once marker 5's omission is applied, the words under marker 4 read "section 41", the same as the words they would replace, so the substitution changes nothing in the text compiled here |
| 5 | "or section 43A" omitted from clause (c) | s.100 of The Finance Act 2022 (No. 6 of 2022)[5][6] | 1st October, 2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 6 | "thirtieth day of November" substituted in sub-section (4) for "due date of furnishing of the return under section 39 for the month of September" | s.100 of The Finance Act 2022 (No. 6 of 2022)[5][6] | 1st October, 2022, vide Notification No. 18/2022-CT dated 28.09.2022 |
| 7 | "invoice relating to such" omitted from sub-section (4) | s.120 of The Finance Act, 2020 (No. 12 of 2020)[8][9] | 1st January, 2021, vide Notification No. 92/2020-C.T., dated 22nd December, 2020 |
| 8 | the proviso to sub-section (4) inserted | Order No. 02/2018-Central Tax dated 31st December, 2018[10] | the footnote gives no separate commencement date beyond the Order's own date |
| 9 | in the second proviso, "paid by him along with interest payable under section 50" substituted for "added to his output tax liability, along with interest thereon" | s.138 of The Finance Act 2023 (No. 8 of 2023)[11][12] | 1st October, 2023, vide Notification No. 28/2023-C.T., dated 31st July, 2023 |
| 10 | "to the supplier" inserted in the third proviso | s.138 of The Finance Act 2023 (No. 8 of 2023)[11][12] | 1st October, 2023, vide Notification No. 28/2023-C.T., dated 31st July, 2023 |
| 11 | sub-sections (5) and (6) inserted | s.118 of The Finance (No. 2) Act, 2024 (No. 15 of 2024) dated 16.08.2024; the source prints the name as "The Finance Act (No. 2) Act, 2024 No. 15 of 2024"[13][14] | the date of publication in the Official Gazette of Notification No. 17/2024-Central Tax, dated 27 September 2024, which appoints that date for section 118; the footnote itself gives only the Act's date. Sub-section (5) reaches back: it speaks to invoices and debit notes of the financial years 2017-18 to 2020-21 and to returns filed up to 30th November, 2021, all of which closed before the Act's own date. Sub-section (6) is not limited to those years |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 49 | 16(1) requires Section 49 | 16(1) "in the manner specified in section 49" |
| Rule 36 of the CGST Rules, 2017 | 16(1) prescribed by rule 36 of the CGST Rules 2017 | 16(1) "subject to such conditions and restrictions as may be prescribed" |
| Section 37 | 16(2)(aa) requires Section 37 | 16(2)(aa) "communicated to the recipient of such invoice or debit note in the manner specified under section 37" |
| Section 38 | 16(2)(ba) requires Section 38 | 16(2)(ba) "communicated to such registered person under section 38 has not been restricted" |
| Section 41 | 16(2)(c) overridden by Section 41 | 16(2)(c) "subject to the provisions of section 41" |
| Section 39 | 16(2)(d) requires Section 39 | 16(2)(d) "he has furnished the return under section 39" |
| Section 50 | second proviso to 16(2) requires Section 50 | second proviso "along with interest payable under section 50" |
| Rule 37 of the CGST Rules, 2017 | second proviso to 16(2) prescribed by rule 37 of the CGST Rules 2017 | second proviso "in such manner as may be prescribed" |
| Section 29 | 16(6) requires Section 29 | 16(6) "Where registration of a registered person is cancelled under section 29" |
| Section 30 | 16(6) requires Section 30 | 16(6) "revoked by any order, either under section 30" |
| Section 17 | this provision overridden by Section 17 | 17(5) "Notwithstanding anything contained in sub-section (1) of section 16" |
| Section 10 | this provision overridden by Section 10 10(4) | 10(4) "nor shall he be entitled to any credit of input tax" |
| Section 20 of the IGST Act, 2017, Section 16 of the IGST Act, 2017 | 16 credit requirements for integrated tax applied through Section 20 of the IGST Act, 2017(iv); read alongside Section 16 of the IGST Act, 2017 | IGST 20(iv) "input tax credit"; IGST 16(2) "credit of input tax may be availed" |
| Section 12 of the IGST Act, 2017, Section 17, Section 49 | 16 hotel-input context read with Section 12 of the IGST Act, 2017(3)(b); Section 17; Section 49 | IGST 12(3)(b) "lodging accommodation by a hotel"; CGST 16(1) "in the manner specified in section 49" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (24)
| Number | Date | Subject |
|---|---|---|
| Circular No. 251/08/2025-GST | 12 September 2025 | Clarification on various doubts related to treatment of secondary or post-sale discounts under GST |
| Circular No. 241/35/2024-GST | 31 December 2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract |
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
| Circular No. 238/32/2024-GST | 15 October 2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument |
| Circular No. 231/25/2024-GST | 11 September 2024 | Clarification on availability of input tax credit in respect of demo vehicles. |
| Circular No. 211/05/2024-GST | 26 June 2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
| Circular No. 217/11/2024-GST | 26 June 2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. |
| Circular No. 193/05/2023-GST | 17 July 2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| Circular No. 197/09/2023-GST | 17 July 2023 | Clarification on refund-related issues |
| Circular No. 199/11/2023-GST | 17 July 2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| Circular No. 183/15/2022-GST | 27 December 2022 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
| Circular No. 184/16/2022-GST | 27 December 2022 | Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 |
| Circular No. 178/10/2022-GST | 3 August 2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law |
| Circular No. 170/02/2022-GST | 6 July 2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
| Circular No. 171/03/2022-GST | 6 July 2022 | Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
| Circular No. 160/16/2021-GST | 20 September 2021 | Clarification in respect of certain GST related issues |
| Circular No. 142/12/2020-GST | 9 October 2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| Circular No. 134/04/2020-GST | 23 March 2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| Circular No. 125/44/2019-GST | 18 November 2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument |
| Circular No. 105/24/2019-GST | 28 June 2019 | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. withdrawn by a later instrument |
| Circular No. 79/53/2018-GST | 31 December 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 72/46/2018-GST | 26 October 2018 | Circular to clarify the procedure in respect of return of time expired drugs or medicines |
| Circular No. 38/12/2018-GST | 26 March 2018 | Clarifications on issues related to Job Work. |
| Circular No. 24/24/2017-GST | 21 December 2017 | Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
Notifications (68)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 07/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 22/2024-Central Tax | 8 October 2024 | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 12/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 06/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 05/2023-Central Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| Notification No. 03/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 10/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2022- Central Tax (Rate) made under this section |
| Notification No. 10/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2022- Integrated Tax (Rate) made under this section |
| Notification No. 10/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 02/2022-Central Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument made under this section |
| Notification No. 02/2022-Integrated Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument made under this section |
| Notification No. 02/2022-Union Territory Tax (Rate) | 31 March 2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument made under this section |
| Notification No. 22/2021-Central Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 06/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 30/2021-Central Tax | 30 July 2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| Notification No. 04/2021-Central Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. made under this section |
| Notification No. 02/2021-Central Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 11/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. amended by a later instrument |
| Notification No. 56/2019-Central Tax | 14 November 2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]. |
| Notification No. 18/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. made under this section |
| Notification No. 20/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 18/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. made under this section |
| Notification No. 10/2019-Central Tax (Rate) | 10 May 2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 03/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 09/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). made under this section |
| Notification No. 09/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). made under this section |
| Notification No. 02/2019-Central Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. amended by a later instrument made under this section |
| Notification No. 02/2019-Union Territory Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs amended by a later instrument made under this section |
| Notification No. 27/2018-Central Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 28/2018-Integrated Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 27/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. made under this section |
| Notification No. 13/2018-Central Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. made under this section |
| Notification No. 14/2018-Integrated Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. made under this section |
| Notification No. 13/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. made under this section |
| Notification No. 26/2018-Central Tax | 13 June 2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. |
| Notification No. 01/2018-Central Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. made under this section |
| Notification No. 01/2018-Integrated Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. made under this section |
| Notification No. 01/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. made under this section |
| Notification No. 70/2017-Central Tax | 21 December 2017 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). |
| Notification No. 46/2017-Central Tax (Rate) | 14 November 2017 | Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. made under this section |
| Notification No. 48/2017-Integrated Tax (Rate) | 14 November 2017 | Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on "handicraft goods" @ 5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. made under this section |
| Notification No. 46/2017-Union Territory Tax (Rate) | 14 November 2017 | Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. made under this section |
| Notification No. 31/2017-Central Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-CT(R). made under this section |
| Notification No. 39/2017-Integrated Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 8/2017-Integrated Tax (Rate). made under this section |
| Notification No. 31/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-UTT(R). made under this section |
| Notification No. 24/2017-Central Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 24/2017-Integrated Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 24/2017-Union Territory Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 20/2017-Central Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6% made under this section |
| Notification No. 20/2017-Integrated Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% made under this section |
| Notification No. 20/2017-Union Territory Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. made under this section |
| Notification No. 15/2017-Central Tax | 1 July 2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
| Notification No. 11/2017-Central Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under CGST Act amended by a later instrument made under this section |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 08/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under IGST Act amended by a later instrument made under this section |
| Notification No. 11/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under UTGST Act amended by a later instrument made under this section |
Worked examples
The three examples are hypothetical. Each sets out facts, does the date or rupee arithmetic, and shows how each condition reads on those facts. They do not state whether the credit may finally be kept; that is a professional conclusion on the full facts, including section 17. Results use these labels:
Met condition satisfied Not met condition fails Bar applies a restriction bites Bar does not apply Open facts not on file Not in play provision does not arise
Example 1: an invoice the supplier never reported
A manufacturer holds a tax invoice dated 12 August 2025 from a registered supplier for machine components: value ₹10,00,000, central tax ₹1,80,000. The components reached the factory on 20 August 2025 and the goods receipt note is on file. The supplier's statement of outward supplies for August 2025 does not carry the invoice, and nothing about it was communicated to the manufacturer. The manufacturer furnished its return under section 39 for August 2025 on 20 September 2025 and took the credit in it. The file says nothing about whether the supplier paid the tax to the Government, or when the manufacturer paid the supplier.
Financial year of the invoice: 2025-26. Outer date under sub-section (4): 30 November 2026, or the 2025-26 annual return if furnished earlier. Credit taken on 20 September 2025, well before either.
| Provision | Result | Why |
|---|---|---|
| 16(1) entitlement | Met | Input tax charged on components used in the business |
| 16(2)(a) document | Met | Tax invoice from a registered supplier, in possession |
| 16(2)(aa) supplier's details | Not met | The supplier did not furnish the invoice in its statement of outward supplies, and nothing was communicated |
| 16(2)(b) receipt | Met | Received on 20 August 2025; goods receipt note on file |
| 16(2)(ba) not restricted | Open | Nothing was communicated under section 38; silence is not read as "not restricted" |
| 16(2)(c) tax paid | Open | The file is silent, and this is also an unsettled question |
| 16(2)(d) return | Met | August 2025 return furnished on 20 September 2025 |
| Second proviso, 180 days | Open | Not reverse charge, so in play; the date of payment to the supplier is not on file |
| Third proviso | Open | Follows the second proviso, which is open |
| 16(4) outer date | Bar does not apply | On the stated facts, 30 November 2026 had not passed and the 2025-26 annual return had not been furnished |
| First proviso, 16(3), 16(5), 16(6) | Not in play | Single delivery; not capital goods; not 2017-18 to 2020-21; no cancellation |
Example 2: supplier paid after 180 days, credit taken again
A services firm holds a tax invoice dated 5 April 2025 from a registered supplier for an annual software licence: value ₹5,00,000, central tax ₹90,000, payable by the supplier and not on reverse charge. The firm took the whole ₹90,000 as credit in its return for April 2025. It paid the supplier nothing until 20 December 2025, when it paid ₹5,90,000 in full into the supplier's own bank account. It paid ₹90,000 with interest under section 50 in its return for October 2025 and availed the credit again in its return for December 2025.
Counting 180 days from 5 April 2025: 25 days to 30 April, 31 to 31 May, 30 to 30 June, 31 to 31 July, 31 to 31 August, 30 to 30 September. That is day 178, so day 180 is 2 October 2025.
Payment on 20 December 2025 came 79 days after day 180 (29 days in October, 30 in November, 20 in December).
Value plus tax paid: ₹5,00,000 + ₹90,000 = ₹5,90,000. Amount the second proviso measures: the credit availed, ₹90,000.
| Provision | Result | Why |
|---|---|---|
| Second proviso, 180 days | Bar applies | Not reverse charge; 180 days ran out on 2 October 2025; the supplier was paid on 20 December 2025; the amount is the credit availed, ₹90,000 |
| Third proviso, credit again | Met | ₹5,90,000 (value and tax) paid to the supplier itself; credit availed again in the December 2025 return |
| First proviso, 16(3), 16(5), 16(6) | Not in play | Single supply; not capital goods; not 2017-18 to 2020-21; no cancellation |
The two provisos are read side by side and not netted. The example does not settle what interest runs or whether the firm's own interest computation is right.
Example 3: depreciation on the tax component, and a late credit
A company holds a tax invoice dated 14 February 2024 from a registered supplier for a moulding machine: value ₹40,00,000, central tax ₹7,20,000. It capitalised ₹47,20,000 in its fixed asset register and claimed depreciation under the Income-tax Act, 1961 on the whole ₹47,20,000. It took the credit of ₹7,20,000 in its return under section 39 for March 2025, filed on 20 April 2025. Its annual return for 2023-24 was furnished on 20 December 2024.
Tax component depreciated: ₹47,20,000 − ₹40,00,000 = ₹7,20,000.
Outer date: the earlier of 30 November 2024 and the annual return on 20 December 2024, which is 30 November 2024.
Credit taken on 20 April 2025, 141 days after the outer date (31 in December, 31 in January, 28 in February, 31 in March, 20 in April).
| Provision | Result | Why |
|---|---|---|
| 16(3) depreciation | Bar applies | Depreciation claimed on the tax component of ₹7,20,000 |
| 16(4) outer date | Bar applies | Credit taken on 20 April 2025, after the outer date of 30 November 2024 |
| 16(5) | Not in play | 2023-24 is not one of the four years sub-section (5) names |
| Second and third provisos | Open | Nothing on file says whether or when the supplier was paid |
| First proviso, 16(6) | Not in play | Single delivery; no cancellation |
Two separate bars apply. Neither cancels the other.
Unsettled questions
The words of section 16 do not answer these three questions. Where one of them decides a condition, the condition depends on the position taken on it.
- Business use. What makes goods or services "used or intended to be used in the course or furtherance of his business" where the connection to the business is indirect?
- Paying the supplier. Does a settlement by book adjustment or set-off count as paying "the amount towards the value of supply along with tax payable thereon", and what follows where only part of the amount is paid?
- Tax actually paid. How is a recipient to establish that the tax "has been actually paid to the Government", when the Act gives the recipient no means of seeing the supplier's payment?
See also
- Section 17 of the CGST Act, 2017: apportionment of credit and blocked credits
- Rule 36 of the CGST Rules, 2017: documentary requirements and conditions for claiming input tax credit
- Rule 37 of the CGST Rules, 2017: reversal of input tax credit in the case of non-payment of consideration
- Rule 37A of the CGST Rules, 2017: reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 38 of the CGST Act, 2017: furnishing details of inward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 16. Eligibility and conditions for taking input tax credit". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 11. Retrieved 17 September 2026.
- The Finance Act, 2021. Cited in CBIC footnote 1.
- Notification No. 39/2021-Central Tax, dated 21 December 2021: Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. Cited in CBIC footnote 1.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnotes 2 and 4.
- The Finance Act, 2022. Cited in CBIC footnotes 3, 5 and 6.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnotes 3, 5 and 6.
- Notification No. 02/2019-Central Tax, dated 29 January 2019: Seeks to bring into force the CGST (Amendment) Act, 2018. Cited in CBIC footnote 4.
- The Finance Act, 2020. Cited in CBIC footnote 7.
- Notification No. 92/2020-Central Tax, dated 22 December 2020: Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). Cited in CBIC footnote 7.
- Order No. 02/2018-Central Tax. Cited in CBIC footnote 8.
- The Finance Act, 2023. Cited in CBIC footnotes 9 and 10.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnotes 9 and 10.
- The Finance (No. 2) Act, 2024. Cited in CBIC footnote 11.
- Notification No. 17/2024-Central Tax, dated 27 September 2024: Seeks to notify the provisions of Finance (No. 2) Act, 2024. Cited in CBIC footnote 11.
External links
- CGST Act, 2017, Section 16 on the CBIC tax information portal
- CGST Section 16 in 80 questions, IndiaAuditLens blog