Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

, Last updated: 05 December 2025 Share Follow on Google News

Opening Perspective - When Section 18 Overrides Section 16: The Special Context of Credit Entitlement Generally, a registered person's entitlement is quite clear under normal circumstances. To avail input tax credit (ITC), one follows the straightforward provisions of Section 16, along with the con

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

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