GST Liability Questions | 10 Marks | Input Tax Credit | CA Intermediate GST | January 2026

Revise the complete Input Tax Credit (ITC) chapter for CA Intermediate January 2026 in one structured, exam-focused session.
This class helps you clearly understand eligibility, conditions, restrictions, time limits, reversals, and practical application of ITC, explained in a simple, logical, and fast-revision format for high-scoring preparation.

📚 What’s Covered:

• Meaning & importance of Input Tax Credit
• Eligibility conditions to avail ITC
• Documents required for claiming ITC
• Time limit for availing ITC
• Blocked credits (Section 17(5)) – detailed analysis
• Apportionment & reversal of ITC (exempt supplies, personal use)
• ITC on capital goods
• ITC under special circumstances
• Exam-oriented illustrations & common traps
• Quick revision summary & adjustment points

Perfect for strengthening conceptual clarity, improving exam accuracy, and smart revision for the CA Intermediate January 2026 GST exam.

Useful Links:
1. Practice Batch Playlist:    • CA Inter Taxation Practice Batch | Jan 26 ...  
2. Website: https://www.kumarnishant.com/
3. Notes (Free Course): https://www.kumarnishant.com/courses/...
4. WhatsApp Community: https://chat.whatsapp.com/EJGWNb4yTug...
5. Income Tax Book: https://scanneradda.com/products/scan...
6. GST Book: https://scanneradda.com/products/scan...
7. Taxation Course for May 2026: https://www.kumarnishant.com/courses/...

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