https://www.taxtmi.com/forum/issue?id=120046 Where ITC has been availed on plant and machinery pursuant to the retrospective amendment to Section 17(5)(d) or otherwise, disposal of those capital goods triggers application of Section 18(6), obliging the supplier at the time of supply to pay the higher of the ITC availed after prescribed reduction for period of use or the tax payable on the transaction value; taxpayers must compute both amounts, maintain supporting documentation, reconcile book and GST records, and discharge the higher amount in the return for the period of supply. en-us Sat, 24 May 2025 17:56:19 +0530 Thu, 26 Jun 2025 19:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120046 Where ITC has been availed on plant and machinery pursuant to the retrospective amendment to Section 17(5)(d) or otherwise, disposal of those capital goods triggers application of Section 18(6), obliging the supplier at the time of supply to pay the higher of the ITC availed after prescribed reduction for period of use or the tax payable on the transaction value; taxpayers must compute both amounts, maintain supporting documentation, reconcile book and GST records, and discharge the higher amount in the return for the period of supply. Discussion-Forum GST Sat, 24 May 2025 17:56:19 +0530 https://www.taxtmi.com/forum/issue?id=120046