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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER V  -  INPUT TAX CREDIT
Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.
References:

For notified rate of tax to be levied on specified firs intra-state supplies of gods or services see Notification No. 2/2019 Central Tax (Rate) dated 7 Mar, 2019 and Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019
For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Central Tax (Rate) dated 29 Mar, 2019
For clarification on certain issues under GST laws see Circular No. 47/2018 Central Tax dated 8 Jun, 2018
For eligibility and conditions for Restriction in availment of input tax credit in terms of subrule (4) of rule 36 see Circular No. 123/2019 Central Tax dated 11 Nov, 2019
For eligibility & conditions for taxing -standard operating procedure to be followed by exporters see Circular No. 131/2020 Central Tax dated 23 Jan, 2020