☐ Has available ITC by Act category been identified? ☐ Has s. 49 A IGST-first priority been applied? ☐ Has Rule 88A broader utilisation order been applied? ☐ Has coordination with s. 49(5)(e) , (f) carve-out been done? ☐ For multi-Act…
49B
☐ Has available ITC by Act category been identified? ☐ Has s. 49 A IGST-first priority been applied? ☐ Has Rule 88A broader utilisation order been applied? ☐ Has coordination with s. 49(5)(e) , (f) carve-out been done? ☐ For multi-Act…
Section 49B compliance — checklist (19 items)
Section 49B compliance — checklist (19 items)
☐ Has available ITC by Act category been identified?
☐ Has s. 49A IGST-first priority been applied?
☐ Has Rule 88A broader utilisation order been applied?
☐ Has coordination with s. 49(5)(e), (f) carve-out been done?
☐ For multi-Act ITC, has comprehensive planning been done?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has coordination with s. 49 broad framework been done?
☐ Has Vatika prospective-operation been applied for FA 2018 transition?
☐ Has Mohit Minerals federal architecture framework been observed?
☐ Has Mafatlal procedural-fairness framework been observed?
☐ Has documentary trail been preserved?
☐ Has Whirlpool framework been considered for disputes?
☐ Has Maneka Gandhi procedural-fairness been applied?
☐ Has Modern Dental proportionality framework been applied?
☐ Has Calcutta Discount Co. jurisdictional discipline been observed?
☐ Has coordination with State / UTGST parallel framework been done?
☐ Has the file been reviewed for audit-defensibility?
☐ Has Dilip Kumar discipline been considered where applicable?
☐ Has Rule 88A amendment tracking been done?
Worked examples — five live scenarios
Example 1 — Standard Rule 88A utilisation
Facts: Available ITC — IGST Rs. 10 lakh, CGST Rs. 5 lakh, SGST Rs. 5 lakh. Output — CGST Rs. 8 lakh, SGST Rs. 8 lakh.
Analysis: Rule 88A — IGST first. IGST Rs. 10 lakh → CGST Rs. 8 lakh + SGST Rs. 2 lakh. Remaining SGST output Rs. 6 lakh from SGST credit. CGST credit untouched.
Result: Rule 88A framework operative.
Example 2 — Coordinated utilisation
Facts: Multi-Act ITC for multi-State entity. Comprehensive planning needed.
Analysis: Section 49 + s. 49A + s. 49B + Rule 88A coordinated framework. IGST-first + utilisation priority + ledger management.
Result: Comprehensive coordinated framework.
Example 3 — Pre-FA 2018 historical framework
Facts: FY 2017-18 utilisation dispute.
Analysis: Pre-FA 2018 framework different. Vatika prospective-operation — pre-amendment framework for historical periods.
Result: Historical framework operative.
Example 4 — Rule 88A amendment context
Facts: Rule 88A amended through Notification.
Analysis: Vatika prospective-operation. Practitioner monitoring — Notification framework. Pre-amendment / post-amendment framework discipline.
Result: Vatika framework anchors.
Example 5 — Federal architecture analysis
Facts: Cross-Act utilisation question with constitutional implications.
Analysis: Mohit Minerals federal architecture framework. Article 246A + Council recommendation framework + federal balance.
Result: Constitutional framework anchors.
Planning and litigation strategy
Litigation defence
Cross-references