Rule 36 – Rules – Input Tax Credit – Central Goods and Services Tax Rules, 2017 – Rule 36 – Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.- (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section 34; (d) a bill of entry or any similar document prescrib
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =