https://www.taxtmi.com/acts?id=28360 Input tax credit for inputs in stock, inputs contained in semi-finished or finished goods held in stock, and for capital goods is subject to an electronic declaration in FORM GST ITC-01 within the prescribed time specifying details as on the relevant cut-off date; certification by a practicing chartered or cost accountant is required if the aggregate claim exceeds the prescribed threshold; capital goods credit is adjusted by a fixed quarterly reduction from the invoice or receipt date; and claimed credit must be verified against corresponding supplier filings on the common portal. en-us Thu, 29 Jun 2017 10:44:28 +0530 Wed, 15 Oct 2025 11:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28360 Input tax credit for inputs in stock, inputs contained in semi-finished or finished goods held in stock, and for capital goods is subject to an electronic declaration in FORM GST ITC-01 within the prescribed time specifying details as on the relevant cut-off date; certification by a practicing chartered or cost accountant is required if the aggregate claim exceeds the prescribed threshold; capital goods credit is adjusted by a fixed quarterly reduction from the invoice or receipt date; and claimed credit must be verified against corresponding supplier filings on the common portal. Act-Rules GST Thu, 29 Jun 2017 10:44:28 +0530 https://www.taxtmi.com/acts?id=28360