Скачать или смотреть Rule 42 & 43 of CGST Rules | ITC Reversal Explained | GST Input Tax Credit

Confused about ITC Reversal under GST? In this video, we simplify Rule 42 and Rule 43 of CGST Rules with clear examples so you can easily understand common credit, exempt turnover, taxable turnover, and proportionate ITC reversal.

Whether you’re a CA, GST Practitioner, accountant, or business owner, this explanation will help you avoid notices and stay fully compliant.



🔍 What You Will Learn in This Video

✔️ Meaning of Rule 42 – Reversal of Input & Input Services
✔️ Meaning of Rule 43 – Reversal of ITC on Capital Goods
✔️ How to calculate Common Credit (C1, C2, C3)
✔️ Step-by-step ITC reversal formula
✔️ Monthly vs Annual ITC Reversal
✔️ Practical examples for easy understanding
✔️ Common mistakes to avoid in ITC Reversal
✔️ Important GST compliance tips



📘 Perfect For
• CA / CMA / CS Students
• GST Consultants & Practitioners
• Accountants
• Small & medium business owners
• Anyone filing GST returns (GSTR-3B, GSTR-9, GSTR-9C)


⏱ Timestamps

00:00 – Introduction
00:40 – Rule 42 Explained
03:20 – Rule 43 Explained
05:50 – ITC Reversal Examples
09:10 – Tips & Compliance


💬 Ask Your Doubts

Have any questions related to ITC Reversal, Rule 42, Rule 43, or GST filings?
Drop them in the comments—I reply to everyone!