Section 40: Manner of claiming credit in special circumstances

Q: What does Section 40 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 40 TCITCR pertains to "Manner of claiming credit in special circumstances". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 40 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs manner of claiming credit in special circumstances. As verified on 22 May 2026.

Q: Is Section 40 TCITCR still in force?

Yes, Section 40 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 40 TCITCR?

धारा 40 TCITCR is the Devanagari Hindi reference for Section 40 of the The CGST (Input Tax Credit) Rules, 2017. Section 40 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs manner of claiming credit in special circumstances. As verified on 22 May 2026.

Q: What is Dhara 40 TCITCR?

Dhara 40 TCITCR is the Roman Hindi reference for Section 40 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 40 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs manner of claiming credit in special circumstances. As verified on 22 May 2026.

Q: How to cite Section 40 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 40, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 2017, § 40 (India).

Law on Tips Editorial Board

(1)

The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-

(2)

The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.