Section No. 18 - Availability of credit in special circumstances
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
96/15/2019 - GST 28.03.2019 |
Clarification in respect of transfer of Input Tax Credit in case of death of sole proprietor-Reg. |
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133 03/2020 - GST 23.03.2020 |
Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules |