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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER V - INPUT TAX CREDIT

TaxGPT

Summarize Section 18 by TaxGPT in

AA |

Section 18 - Availability of credit in special circumstances.

18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or fini

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References:

13 Notifications/Circulars on Section 18

    ↳ 13 documents on Section 18
    ↳ 5 documents on Section 18(1)
    ↳ 2 documents on Section 18(3)
    ↳ 4 documents on Section 18(4)
    ↳ 1 documents on Section 18(6)

36 case laws on Section 18

For clarification in respect of transfer of input tax credit in case of death of sole proprietor see Circular No. 96/15/2019-GST Central Tax dated 28 Mar, 2019

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Section 18 - Availability of credit in special circumstances.

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