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of <h1>Understanding Section 18 of Chhattisgarh GST Act: Input Tax Credit Rules for Stock, Business Changes, and Special Circumstances</h1> Section 18 of the Chhattisgarh Goods and Services Tax Act, 2017, outlines conditions for availing input tax credit in special circumstances. It allows credit for inputs in stock before registration or change in tax liability, subject to prescribed conditions. Credit is not available for supplies after one year from invoice issuance. Changes in business structure permit transfer of unutilized credit. If opting for composition scheme or exemption, a registered person must debit equivalent input tax credit. For capital goods supply, payment must equal the input tax credit or transaction value tax, whichever is higher. Specific provisions apply to certain goods supplied as scrap.
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