GOODS AND SERVICES TAX GST GUIDE FOR INPUT TAX CREDIT GST GUIDE FOR INPUT TAX CREDIT (250413) TABLE OF CONTENTS INTRODUCTION 1 GENERAL OPERATIONS OF GOODS AND SERVICES TAX (GST) 1 GENERAL OVERVIEW 1 Input Tax 1 Flat Rate Addition 3 ENTITLEMENT TO CLAIM INPUT TAX 3 ALLOWABLE INPUT TAX 4 Su...
The granting of interest-free credit : its impact on the entitlement to deduct input taxEntities that are registered for value-added tax (VAT) purposes are entitled to the deduct the VAT they incur on the acquisition of goods or services as input tax if such goods or services are acquired ...