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

Alerts & Updates 17th Jun 2026

New SEBI Rules for Retention of Proceeds and ‘Inoperative Fund’ Status for AIFs

Read More
Newsletter/Booklets 16th Jun 2026

Market Matters – The Antitrust Brief – May 2026

Read More
Investment Funds
Alerts & Updates 15th Jun 2026

Draft VCC Structure For GIFT-IFSC Published by the DEA – An Analysis

Read More
Data Privacy
Alerts & Updates 11th Jun 2026

The DPDPA’s Enforcement Gap – Limited Remedies for Data Principles and Independence of the DPB

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.