{"id":2573,"date":"2017-04-03T13:04:39","date_gmt":"2017-04-03T07:34:39","guid":{"rendered":""},"modified":"2017-04-03T13:04:39","modified_gmt":"2017-04-03T07:34:39","slug":"documentary-requirements-and-conditions-for-claiming-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2573","title":{"rendered":"Documentary requirements and conditions for claiming input tax credit"},"content":{"rendered":"<p>Documentary requirements and conditions for claiming input tax credit<br \/>Rule 1<br \/>Bill  <br \/>Input Tax Credit<br \/>GST &#8211; Input Tax Credit &#8211; Final Draft Rules 18-5-2017<br \/>CHAPTER-<br \/>\nInput Tax Credit<br \/>\n1. Documentary requirements and conditions for claiming input tax credit<br \/>\n(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:-<br \/>\n(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;<br \/>\n(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to payment of tax;<br \/>\n(c) a debit note issued by a supplier in accordance with the pro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24177\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Documentary requirements and conditions for claiming input tax creditRule 1Bill Input Tax CreditGST &#8211; Input Tax Credit &#8211; Final Draft Rules 18-5-2017CHAPTER- Input Tax Credit 1. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2573\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Documentary requirements and conditions for claiming input tax credit&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2573","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2573"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2573\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}