Section 18
Availability of credit in special circumstances
In force
Rules linked to this section
- Rule 39Procedure for distribution of input tax credit by ISD
- Rule 40Manner of claiming credit in special circumstances
- Rule 41Transfer of credit on sale, merger, amalgamation, lease or transfer of business
- Rule 41ATransfer of credit on obtaining separate registration
- Rule 44Manner of reversal of credit under special circumstances
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-18.html
- Source confidence: Pending verification
Quick facts
- Section
- 18
- Chapter
- V
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 5