“GST-Input credit and set off Mechanism in India.”

Prakash E. Humbad


“GST is called as one nation, one tax.This is a major indirect tax reforms after the independence of India. India is under developing country, therefore this type of reforms is the necessity of the time. Under GST Input tax credit and set off mechanism play a vital role. Under the old system of indirect taxation, some of the taxes cannot be set off. There was cascading effect.it was also creating pressure on the dealers’ solved all the issues”

Full Text:



i) www.google .com

ii) www.gst.gov.in

iii) Books on GST.

iv) Newspaper articles and news.

v) ICAI publication- Journal


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