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Manner of claiming credit in special circumstances

Rule 5 - Final Rules - Input Tax Credit - Goods and Services Tax - Rule 5 - 5. (1) Input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finishe .....

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goods, in terms of clauses (c) and (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 invoice or such other documen .....

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aration, electronically, on the Common Portal in FORM GST ITC-01 to the effect that he is eligible to avail of input tax credit as aforesaid. (c) The declaration under clause (b) shall clearly specify the details relating to the inputs hel .....

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of a claim under clause (a) of subsection (1) of section 18, (ii) on the day immediately preceding the date of grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18, (iii) on the day imm .....

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egistered person becomes taxable, in the case of a claim under clause (d) of subsection (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 .....

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