ITC Set-off Rules | Sec 49, 49A, 49B & Rule 88A💡| One-Shot Revision in 5 min | CA Inter GST Sept 25🎯
🎯 CA Inter GST – ITC Utilisation (Sec 49, 49A, 49B & Rule 88A) Simplified!
Confused between IGST, CGST, SGST/UTGST set-off rules? In this video, I explain ITC utilisation under GST in the simplest way, with tricks to remember for your CA Inter Sept 25 exam.
✨ What you’ll learn:
✔️ Sec 49 – Payment of Tax, Interest, Penalty & Utilisation of ITC
✔️ Sec 49A & 49B – Restrictions & Order of Utilisation
✔️ Rule 88A – Flexible utilisation of IGST credit
✔️ Step-by-step utilisation flow with examples
✔️ Exam-oriented summary & memory hacks
🔥 After watching this, you’ll never get confused in ITC set-off questions again! Perfect for last day revision.
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