Articles 30th May 2024

Transition of Input tax Credit: Need for GST Council to take judicious view & enhance ease of doing business

Authors

Disha ShahAssociate | Mumbai
Niraj HandeAssociate

Latest Thought Leadership

Newsletter/Booklets 4th Feb 2026

IBC Half Yearly Digest 2025 (July – December)

Read More
Newsletter/Booklets 4th Feb 2026

Market Matters – The Antitrust Brief – January 2026

Read More
Newsletter/Booklets 2nd Feb 2026

Banking and Financial Sector

Read More
Newsletter/Booklets 2nd Feb 2026

Labour and Employment

Read More

With the introduction of GST, the government aimed to consolidate various indirect taxes into a single, cohesive framework, minimizing transitional issues and the loss of credits. However, the transition of credits accumulated by Input Service Distributors (ISDs) under the previous regime has led to ongoing litigation, persisting even after nearly seven years.

In light of the above, our Associate Partner Niraj Hande and Associate Disha Shah co-authored an insightful article titled “Transition of Input tax Credit: Need for GST Council to take judicious view & enhance ease of doing business for ETGovernment.

Read the article here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.