Blocked Credits Under Section 17(5): ITC You Cannot Claim
Section 17(5) blocked credits explained: why GST on cars, food, club fees, building construction, gifts and free samples can't be claimed, plus the exceptions.
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Topic
Input Tax Credit
How to claim the GST you paid on purchases — matching with GSTR-2B, what you can't claim, when you must reverse credit, and reverse charge.
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Up-to-date guides, checked against official sources.
ITC Not Showing in GSTR-2B? Causes, IMS and How to Fix It
ITC not showing in GSTR-2B? Learn why invoices go missing, how the Invoice Management System (IMS) affects your credit, and the exact steps to fix it.
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ITC Reversal for Non-Payment Within 180 Days: The GST Rule
Didn't pay your supplier within 180 days? See when GST input tax credit must be reversed under Rule 37, how interest works and how to reclaim it after paying.
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Reverse Charge Under GST: A Practical RCM Guide for Small Business
Reverse charge in GST for small businesses: when you pay GST instead of your supplier (GTA, advocates, rent, security), self-invoicing, payment and ITC.
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Archive — articles from 2017–2021, kept for reference
How to Claim Input Tax Credit For Purchases Made on Amazon India?
Older 2021 guide to claiming input tax credit on Amazon India purchases via an Amazon Business account with your GSTIN. See our updated GSTR-2B ITC guide.
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GST on Employee Expenses
Older 2018 analysis of GST on employer-employee transactions: amenities, reimbursements, gifts over ₹50,000, notice pay recovery and asset sales to staff.
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GST Registration For Facebook Ads In India | GST on Facebook Ads
Archived 2017 guide on why Facebook asks advertisers for a GSTIN and the compulsory registration cases. Rules have changed; see our threshold guide.
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