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of <h1>Input Tax Credit Rules: Register in 30 Days for Stock Credit; Section 10 Opt-Outs Have Specific Clauses</h1> Under the Rajasthan Goods and Services Tax Act, 2017, specific provisions govern the availability of input tax credit in special circumstances. A person registering within 30 days of becoming liable can claim credit on inputs in stock before the liability date. Those ceasing to pay tax under section 10 or whose exempt supplies become taxable can also claim input tax credit, with reductions on capital goods as prescribed. Changes in business constitution allow for input tax credit transfer, and certain conditions apply to credit claims and payments when opting for tax under section 10 or when supplies become exempt. Credit calculations follow prescribed methods.
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