Section 18 of Sikkim GST Act 2017 : Availability of credit in special circumstances
Section 18 of Sikkim GST Act 2017 [ Section 18 of Sikkim GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT ] [ Enforced with effect from 1-7-2017. ] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed– (a) a person who has applied… Read More »