{"id":74903,"date":"2026-01-30T09:52:52","date_gmt":"2026-01-30T04:22:52","guid":{"rendered":""},"modified":"2026-01-30T09:52:52","modified_gmt":"2026-01-30T04:22:52","slug":"passing-on-benefit-of-input-tax-credit-in-construction-services-found-complied-with-after-dgap-verification-proceedings-closed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74903","title":{"rendered":"Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed"},"content":{"rendered":"<p>Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed<br \/>Case-Laws<br \/>GST<br \/>Investigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eligible recipients; DGAP verified buyer-wise disbursements and compliance submissions, finding the supplier passed on a greater total benefit than the initially determined profiteering amount and remitted outstanding amounts to individ<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96463\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closedCase-LawsGSTInvestigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eli<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74903","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74903"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74903\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}