Author: Vinod Arora
Provisions under Rule 41 of CGST Rules, 2017 relating to “Transfer of Input Tax Credit (ITC) on Sale, Merger, Amalgamation, Lease or Transfer of a Business”.
Provisions under Rule 40 of CGST Rules, 2017 relating to “Manner of Claiming Input Tax Credit (ITC) in Special Circumstances”.
Provisions under Rule 39 of CGST Rules, 2017 relating to “Procedure for Distribution of Input Tax Credit (ITC) by Input Service Distributor (ISD)”.
Provisions under Rule 38 of CGST Rules, 2017 relating to “Claim of Input Tax Credit (ITC) by a Banking Company or a Financial Institution”.
Provisions under Rule 37 of CGST Rules, 2017 relating to “Reversal of Input Tax Credit in the case of Non-payment of Consideration”.
Provisions under Rule 37A of CGST Rules, 2017 relating to “ITC Reversal for non-payment of tax by supplier and re-availment”.
Provisions under Rule 36 of CGST Rules, 2017 relating to “Documentary Requirements and Conditions for claiming Input Tax Credit”.
Provisions under Rule 35 of CGST Rules, 2017 relating to “Value of Supply inclusive of Integrated Tax, Central Tax, State Tax, Union Territory Tax”.
Provisions under Rule 34 of CGST Rules, 2017 relating to “Rate of Exchange of Currency, other than Indian Rupees, for Determination of Value”.
Provisions under Rule 33 of CGST Rules, 2017 relating to “Value of supply of services in case of pure agent”.