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GST Input Tax Credit — Blocked Credit Checklist (Section 17(5))

Name: GST Blocked Credit Checklist (Section 17(5))
Brand: VSARK & Associates
Price: 199 INR
Availability: InStock

Every category of ITC blocked under Section 17(5) of the CGST Act — motor vehicles, works contracts, CSR spend, employee perks, and more — clause-by-clause with worked examples, on VSARK & Associates letterhead.

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2-page reference on VSARK & Associates letterhead — a clause-by-clause checklist plus a one-page quick-reference matrix.

What's inside

All 13 blocked-credit categories under Section 17(5) — (a), (aa), (ab), (b)(i)–(iii), (c), (d), (e), (f), (fa) CSR, (g), (h), (i)
A worked example for every clause — director's car, company helicopter, office catering, CSR-built school, e-way bill detention, and more
The exact exceptions carved out in law for each clause, so you don't over-reverse credit you're actually entitled to
A one-page quick-reference summary table — clause, category, example, and key exception at a glance
A pre-filing checklist to run before every GSTR-3B — matching GSTR-2B lines against this list

Who it's for

Business owners, accountants, and finance teams who claim ITC every month and want a fast, reliable check before filing — not a bare-act reading of the section.

Why it matters

Wrongly claimed blocked credit gets reversed with interest under Section 50 and can draw a penalty under Section 122 or 74 — this checklist is built to be run before you file, not after a notice arrives.

GST Input Tax Credit — Blocked Credit Checklist (Section 17(5))

What's inside

Who it's for

Why it matters

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