Section 18 of The CGST Act, 2017 (Part II) - Reversal And Adjustment Of ITC in Special Circumstances

Raj Jaggipro badge , Last updated: 06 December 2025  
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Opening Perspective - Completing the Circle of Credit In Part I of this two-part discussion, we explored the fascinating journey of input tax credit (ITC) - from its origins to its movement between entities - as described in Sections 18(1) to 18(3) of the CGST Act, 2017. We learned that, unlike the

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Raj Jaggi
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Category GST   Report

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