Can Input Tax Credit of process loss/waste of Input be taken?

Section 17(5) of the Central Goods and Service Tax Act 2017, says that notwithstanding anything contained in section 16(1) or section 18(1), input tax credit shall not be available for certain inputs or input services.

Clause (h) of the said sub-section talk about the input tax credit not available on “goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples”

Now question arise that  whether input tax credit on inputs which has been wasted or lost during manufacturing process or during the production can be said that “goods lost or destroyed and input tax credit would not be available because of section 17(5) (h) of the Act.

As per section 16(1) of the Act very registered person shall be entitled to take input tax credit on any supply of goods or services or both provided such goods or services is used or intended to be used in the course or furtherance of business and such amount of credit is credit to the electronic credit ledger.

Can Gst arrears be paid in instalments?

The petitioners prayed before the Hon'ble Gujarat High Court that due to financial difficulties, they requested the department to allow them to pay the arrears in instalments.

TD/TCS provisions effective from 1st October, 2018

TD/TCS provisions effective from 1st October, 2018

The Central Government vide Notification No. 50 /2018 –CT dated 13^th September, 2018 has notified 1^st October, 2018, as the date on which the provisions of section 51 (Tax deducted at source) will be effective with respect to a department of central/state Government, local authority, governmental agencies and notified persons as specified below:

Contact Details of GST Seva Kendra

When any problem comes in GST, we generally contact our consultant or advisor and get the solution of the problem but there are situation that when we need conformation or more clarity.
Central Board of indirect taxes provided the area wise contact details of GST Sewa kendra where we can contact and get the solution, Please find the link of the all contact details of the sewa kendra

GST Sewa kendra

Entire law on accountability of public officials

Entire law on accountability of public officials for acts of omission and commission explained. Customs officials directed to pay costs of Rs. 14 lakh + interest @ 9% p.a. from personal account & to face disciplinary action for “high-handedness”, arbitrariness” and seeking to “hoodwink” Court.

Source:-
http://itatonline.org/archives/ms-overseas-enterprises-vs-uoi-patna-high-court-entire-law-on-accountability-of-public-officials-for-acts-of-omission-and-commission-explained-customs-officials-directed-to-pay-costs-of-rs-14-lakh/