Input Tax Credit Under GST Laws: A Comprehensive Legal Analysis

Author(s)	Ms. Garima Juneja, Ms. Radhika Sharma, Mr. Shubham Goel
Country	India
Abstract	The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms in the country's economic history. This comprehensive research paper examines the legal framework governing ITC under Indian GST laws through detailed analysis of statutory provisions, landmark judicial precedents, and practical implementation challenges. Through systematic examination of constitutional foundations, legislative provisions, and evolving jurisprudence, this study provides critical insights into how ITC operates as the backbone of India's unified tax system. The research reveals both the transformative potential and implementation complexities of this mechanism, offering evidence-based recommendations for future reforms. The analysis incorporates the latest developments through 2025, including recent policy changes, technological integrations, and emerging trends that are shaping the future of India's indirect tax landscape.
Keywords	GST, Input Tax Credit, Cascading Effect, Tax Compliance, Indian Tax Law, Judicial Precedents
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-08-30
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.54653
Short DOI	https://doi.org/g9z3c8

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International Journal For Multidisciplinary Research