Taxmann’s GST Input Tax Credit by V.S. Datey – 16th Edition 2026.

Main Description / Overview

Undeniably, this comprehensive treatise makes complex tax rules very clear. For instance, the text explains the strict processes of claiming ITC refunds easily.

Consequently, readers easily grasp the exact statutory modes of credit utilization. Ultimately, it logically divides the massive subject into clear taxation chapters.

Furthermore, it covers everything from basic supply rules to complex blocked credits. Therefore, it acts as an essential daily reference tool for tax practitioners.

Target Audience

Clearly, this practical book serves Indian chartered accountants and corporate executives directly. Therefore, it gives direct help to these specific users.

• First, it supports tax professionals drafting complex GST appeals.

• Second, it helps advanced students preparing for strict tax exams.

• Third, it guides corporate auditors understanding strict compliance boundaries.

Key Features of the 16th Edition 2026

Significantly, V.S. Datey updated this essential legal resource perfectly. Consequently, it offers several highly useful tools for readers.

• First, it integrates the fundamental 2026 Finance Act amendments perfectly.

• Furthermore, it includes comprehensive statutory references without confusing jargon.

• Specifically, it provides clear rules regarding Input Service Distributor frameworks.

• Moreover, it explains the complex rules of proportionate credit clearly.

• Additionally, it uses simple practical examples to highlight deep financial concepts.

Detailed Chapter Breakdown

Structurally, the book covers all major GST topics across detailed chapters. Initially, it maps the entire framework of Indian indirect taxation perfectly.

• First, it clearly explains the core principles of the dual GST model.

• Next, it fully details the exact procedures for claiming input tax credits.

• Furthermore, it perfectly outlines the strict regulations regarding blocked credits.

• Moreover, it tackles the complex rights regarding export refunds.

• Finally, it details the strict statutory approaches towards managing ITC reversals.