Rule 40 of CGST Rules -Manner of claiming credit in special circumstances (updated as on 15.11.2017) (1) The input tax creditclaimed in acco

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Rule 41 of CGST Rules -Transfer of credit on sale, merger, amalgamation, lease or transfer of abusiness (updated as on 15.11.2017) (1) A reg

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Rule 44 of CGST Rules - Manner of reversal of credit under special circumstances (updated as on 15.11.2017) (1) The amount of inputtax credi

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Rule 42 of CGST Rules -Manner of determination of input tax credit in respect of inputs or input servicesand reversal thereof (updated as on

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