Section 18 of Punjab GST Act 2017 : Availability of credit in special circumstances.
Section 18 of Punjab GST Act 2017 ( Section 18 of Punjab GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT ) Availability of credit in special circumstances. 18. (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under… Read More »