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Sections & rules related to Section 18

Section 25 - Procedure for registration
CGST Act, 2017

Every person who is liable to be registered under CGST act shall apply for GST registration within time specified in section 25 in such manner as may be prescribed. Provided that a casual taxable person or a non-resident taxable person..

Rule 40 - Manner of claiming credit in special circumstances
CGST Rules, 2017

CGST rule 40, the ITC on capital goods shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year

Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
CGST Rules, 2017

CGST Rule 43, the input tax credit in respect of capital goods being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt suppli

Rule 44 - Manner of reversal of credit under special circumstances
CGST Rules, 2017

CGST Rule 44, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the taxpayer