Rule 36
Documentary requirements and conditions for claiming input tax credit
GST
Input Tax Credit
Rule 36 of Central Goods and Services Tax Rules, 2017
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 prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;
(e) an Input Service Distributor invoice or Input Servic
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be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 13[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and
(b) the details of 12[input tax credit in respect of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.]
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NOTES:-
1.
Inserted vide Notification No. 39/2018 – Central Tax dated 04-09-2018
2.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
3.
Substituted vide Notification No. 75/2019 – Central Tax dated 26-12-2019 w.e.f. 01-01-2020 before it was read as, “20 per cent.”
4.
Inserted vide Notification No. 30/2020-Central Tax dated 03-04-2020
5.
Substituted vide&nb
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h the cumulative adjustment of input tax credit for the said months in accordance with the condition above.]”
10.
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“2[(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been 5[furnished] by the suppliers under sub-section (1) of section 37 6[in FORM GSTR-1 or using the invoice furnishing facility], shall not exceed 7[5 per cent.] of the eligible credit available in respect of invoices or debit notes the details of which have been 5A[furnished] by the suppliers under sub-section (1) of section 37 6A[in FORM GSTR-1 or using the invoice furnishing facility.]]
4[Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with
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