Gst sale of capital goods on which itc is availed

John Paul (Student CA Final ) (32 Points)

23 February 2019  

When capital goods on which itc has been availed is sold, provisions of section 18(6) has to be complied.Section 18(6) has been mentioned in Rule 40(2) and rule 44(6) of cgst rules 2017.What is the correct method to be followed in above case

ie whether rule 40(2) or rule 40(6) is to be followed.Please explain