Split your building's construction GST credit into allowed, contested, blocked and out-of-time lines, price reversing now against waiting, and print a signed
Split your building's construction GST credit into allowed, contested, blocked and out-of-time lines, price reversing now against waiting, and print a signed position note.
v1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Split your building's construction GST credit into allowed, contested, blocked and out-of-time lines, price reversing now against waiting, and print a signed position note.
Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.
s.17(5)(c) and (d) CGST Act and Explanations 1 and 2 (Finance Act 2025, s.124, in force 1 Oct 2025, deemed from 1 Jul 2017); s.73, s.74 and s.74A time limits; s.50(3) interest on credit wrongly availed and utilised; penalty bands under s.73/s.74/s.74A; s.107 appeal and pre-deposit; s.155 burden; advance rulings bind only the applicant (s.103).
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