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of <h1>Understanding Input Tax Credit Under Section 18 of Orissa GST Act 2017: Key Conditions and Special Circumstances</h1> Section 18 of the Orissa Goods and Services Tax Act, 2017, outlines the conditions for availing input tax credit in special circumstances. It allows registered persons to claim credit on inputs and capital goods held before registration or when exempt supplies become taxable, subject to prescribed conditions. Credit is not available for supplies invoiced over a year ago. Changes in business structure allow for credit transfer, while opting for composition tax or exemption requires repayment of credit. The credit amount and repayment are calculated as prescribed, with specific rules for capital goods transactions.
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