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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-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions - (a) The input tax credit on capital .....

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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 held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods- (i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case .....

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