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of <h1>Understanding Section 18 of GST Act: Input Tax Credit Rules for New Registrants, Business Restructuring, and Tax Changes</h1> Section 18 of the Delhi Goods and Services Tax Act, 2017 outlines the conditions under which input tax credit is available in special circumstances. It allows credit for inputs held in stock for those registering within 30 days of liability, those registering under specific provisions, and those transitioning from exempt to taxable supplies. It also addresses credit transfer in business restructuring and mandates payment adjustments when opting for composition schemes or when supplies become exempt. Credit calculations and adjustments for capital goods are specified, with provisions for tax payment on certain goods supplied as scrap.
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