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<h1>Declaration Form for Claiming Input Tax Credit Under Section 18(1) of GST Act: GST ITC-01 Explained</h1> This document is a declaration form for claiming input tax credit under subsection (1) of section 18 of the GST Act, titled GST ITC-01. It is used by taxpayers to declare their eligibility and claim input tax credits on goods or services. The form is part of the compliance requirements under the Goods and Services Tax (GST) regime, facilitating the credit transfer process for eligible taxpayers.