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Goods and Services Tax | ITC in Special Circumstances: Special Rules for Preserving Input Tax Credit

23 Sept 2026 · 4d agoBy Lena NavasSource: TaxGuru

Section 18 CGST Act governs ITC during registration, composition exit, taxable transitions, restructuring, transfers and special reversals. The post ITC in Special Circumstances: Special Rules for Preserving Input Tax Credit appeared first on TaxGuru .

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Original credit: Lena Navas. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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