Taxmann’s GST Input Tax Credit – 16th Edition (2026) is a detailed and authoritative resource focused on one of the most critical aspects of GST—Input Tax Credit (ITC).

The book provides an in-depth analysis of ITC provisions under GST law, including eligibility criteria, conditions, restrictions, reversals, and apportionment of credit. It explains how businesses can effectively claim and utilize ITC while ensuring compliance with statutory requirements.

The content integrates legal provisions with practical insights, case laws, and departmental clarifications, helping readers understand real-world applications and avoid common compliance pitfalls. It also addresses key issues such as blocked credits, matching requirements, and disputes related to ITC claims.

Written in a clear and structured format, the book is highly useful for chartered accountants, tax practitioners, advocates, consultants, and business professionals involved in GST compliance and advisory.

The 16th Edition is updated with the latest amendments and judicial developments, making it a reliable and up-to-date reference for professionals and students.

⭐ Key Highlights

• ✔️ Comprehensive coverage of GST Input Tax Credit
• ✔️ Explains eligibility, conditions, and restrictions
• ✔️ Covers ITC reversals and blocked credits
• ✔️ Includes case laws and practical insights
• ✔️ Helps in compliance and tax planning
• ✔️ Useful for professionals and businesses
• ✔️ Updated with latest GST amendments
• ✔️ Authoritative Taxmann publication