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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER V - INPUT TAX CREDIT

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Related Sections / Notifications / Case Laws

5 Notifications found on Rule 40
2 Case laws found on Rule 40

Section 9 of CGST Act - Levy and collection.

Section 18 of CGST Act - Availability of credit in special circumstances.

Form GSTR-1

Form GST ITC-01

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Rule 40 - Manner of claiming credit in special circumstances.

GST Library

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