Top 5 Videos on Input Tax Credit: Taxation (GST) for CA Intermediate by PW

Input Tax Credit can be difficult to apply because GST eligibility depends on several conditions. You need to check registration, business use, tax invoices, receipt of supplies, GSTR-2B, supplier payment and return filing before claiming credit. Provisions related to blocked credit, reversals, special transactions and time limits can further complicate practical questions. Applying these rules to different situations also requires a clear understanding of the relevant GST sections and exceptions.

To help you work through these concepts, PW videos cover ITC eligibility, statutory provisions and practical GST applications. You can follow explanations of key conditions, understand restricted credit, practise transaction-based questions and revise important rules through one-shot videos and exam-focused sessions.

Video 1: Understand Section 16 Conditions, Blocked Credit and Special ITC Cases

CA Intermediate GST videos on Input Tax Credit explain how eligible GST paid on inputs, input services and capital goods can be used against output tax liability. The sessions cover Section 16 conditions, registration, business purpose, tax documents, receipt of supplies, supplier tax payment, return filing and GSTR-2B. You can also learn about bill-to-ship-to transactions, restricted credit and instalment-based receipt of supplies through practical examples.

Start with this video to understand the core ITC provisions before attempting numerical and application-based questions. Its coverage of eligibility conditions and transaction scenarios also connects with the CA Inter GST syllabus, which includes Input Tax Credit as a key topic in Paper 3: Taxation.

Video 2: Revise Sections 16, 17 and 18 Through a Fast-Track Overview

This video introduces Sections 16, 17 and 18 and explains how eligible tax on inward supplies reduces outward tax liability. A numerical illustration demonstrates why you do not need to match every purchase with a specific sale to claim credit. The video then covers registration, business use, receipt of supplies, invoices or debit notes, supplier tax payment, bill-to-ship-to treatment, proportionate credit, blocked credit and special cases.

Use this video for a quick revision of the main ITC provisions before moving to detailed question practice. Its explanations connect the different credit-related sections and help you recall the conditions applicable to various claims. These topics also form part of the broader CA Inter GST 2026–27 syllabus and preparation requirements, which cover GST concepts, provisions and practical applications.

Video 3: Practise ITC Eligibility, 180-Day Reversal and Exam-Based Questions

This practice video focuses on Input Tax Credit conditions and their application in examination questions. It covers tax invoices or debit notes, receipt of supplies, supplier payment, GSTR-2B, bill-to-ship-to transactions and credit on stock held after registration. You can also revise reverse charge mechanism payments through the electronic cash ledger, 180-day reversal and re-availment, Rule 86B limits, and questions from RTPs, MTPs and previous examinations.

Watch this video after revising the main provisions to test how accurately you can apply them to different GST situations. Its question-based approach helps you interpret conditions, identify exceptions and practise calculations. You can reinforce your preparation with CA Inter Taxation MCQs, which provide additional practice across Income Tax and GST topics.

Video 4: Cover Core ITC Provisions and Filing Conditions in One-Shot Revision

This one-shot video revises Input Tax Credit through Sections 16, 17 and 18. It explains credit on purchases, capital goods and input services, followed by registration, business use, receipt of supplies, bill-to-ship-to transactions, tax invoices or debit notes, GSTR-2B, GSTR-3B and supplier tax payment. Numerical examples reinforce the absence of one-to-one purchase and sales matching and the importance of claiming only eligible credit.

Choose this video when you need to revisit the main ITC provisions before a mock test or examination. It brings eligibility conditions and filing-related requirements together for quick revision. Input Tax Credit is also listed under Module 2 of the CA Intermediate syllabus, within Section B: Goods and Services Tax.

Video 5: Solve Advanced ITC Cases on Rule 37A, Blocked Credit and Reversals

This practice video covers advanced Input Tax Credit applications for GST examination preparation. Topics include GSTR-2B, supplier non-filing, Rule 37A, the 180-day payment rule, Rule 86B, exempt supplies becoming taxable, credit available on registration under Section 18, reverse charge mechanism restrictions and blocked credit under Section 17(5). The video also addresses zero-rated supplies, depreciation treatment, the Section 16(4) time limit and mixed questions involving CSR, catering, club membership, composite supplies and offers.

Watch this video after revising the basic provisions, particularly when you are ready to solve mixed and exception-based questions. The varied situations help you identify the relevant GST rule, distinguish eligible from blocked credit and improve your accuracy while answering application-based questions.

PW videos cover Input Tax Credit, from basic eligibility conditions to advanced GST applications. Use the concept explanations to clarify statutory requirements and the practice sessions to test your understanding of reversals, blocked credits and special cases. Regular problem-solving can help you apply GST provisions accurately and present clear answers in CA Intermediate Taxation.