https://www.taxtmi.com/forum/issue?id=119697 The operative rule is that Section 18(6) applies to ascertain tax liability on sale of capital goods on which ITC was taken; the temporal test is measured from the date of the invoice, and the provision functions to determine tax liability on such sales rather than serving merely as an ITC reversal mechanism. en-us Mon, 10 Mar 2025 17:45:20 +0530 Thu, 13 Mar 2025 11:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119697 The operative rule is that Section 18(6) applies to ascertain tax liability on sale of capital goods on which ITC was taken; the temporal test is measured from the date of the invoice, and the provision functions to determine tax liability on such sales rather than serving merely as an ITC reversal mechanism. Discussion-Forum GST Mon, 10 Mar 2025 17:45:20 +0530 https://www.taxtmi.com/forum/issue?id=119697