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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter V Input Tax Credit This
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Rule 40 - Manner of claiming credit in special circumstances - Central Goods and Services Tax Rules, 2017

Extract

..... d (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. 1[(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be exten .....

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Rule 40 - Manner of claiming credit in special circumstances - Central Goods and Services Tax Rules, 2017

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..... the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18; (iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18; (d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value .....

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Rule 40 - Manner of claiming credit in special circumstances - Central Goods and Services Tax Rules, 2017

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