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<h1>Delhi GST Update: Input Tax Credit Changes Retroactive from July 26, 2018; Unutilized Credits Before August 2018 to Lapse.</h1> The notification amends the previous Notification No. 5/2017-State Tax (Rate) dated June 30, 2017, under the Delhi Goods and Services Tax Act, 2017. It introduces a proviso stating that the input tax credit accumulated on certain goods received from August 1, 2018, will not apply. Additionally, any unutilized input tax credit on inward supplies received up to July 31, 2018, will lapse after payment of tax up to July 2018. This amendment is effective retroactively from July 26, 2018, as ordered by the Lt. Governor of the National Capital Territory of Delhi.