At the outset, I would like to state that this article is purely based on my (liberal) interpretation of the CGST Act and CGST Rules. I would not like to go into the vires or the rationality of the provisions discussed herein. I will, however, try my best to provide my understanding of the possible intention of the lawmakers and the logic of my interpretation. The Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) lays down the fundamental provisions of chargeability of the GST and the input tax credit (hereinafter referred to as “ITC”) of such GST, which are the concepts that form the backbone of the GST laws in India. These provisions are further governed by the procedures laid down in the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as “CGST Rules”), which provide the practical procedures, methods or calculation formulae for the pro.......