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
\nINPUT TAX CREDIT
\n36. Documentary requirements and conditions for claiming input tax credit.-
\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,-
\n (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
\n (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;
\n (c) a debit note issued by a supplier in accordance with the provisions of section 34;
\n (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;
\n (e) an Input Service Distributor invoice or Input Servic<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h the cumulative adjustment of input tax credit for the said months in accordance with the condition above.]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 36Documentary requirements and conditions for claiming input tax creditGSTInput Tax Credit Rule 36 of Central Goods and Services Tax Rules, 2017CHAPTER 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 … Continue reading “Documentary requirements and conditions for claiming input tax credit”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4031","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4031","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=4031"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4031\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (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
\n (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.]
\n
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\nNOTES:-
\n1.
\nInserted vide Notification No. 39\/2018 – Central Tax dated 04-09-2018
\n2.
\nInserted vide Notification No. 49\/2019 – Central Tax dated 09-10-2019
\n3.
\nSubstituted 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.”
\n4.
\nInserted vide Notification No. 30\/2020-Central Tax dated 03-04-2020
\n5.
\nSubstituted vide&nb<\/p>\n
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\n10.
\nSubstituted vide Notification No. 40\/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
\n “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.]]
\n 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<\/p>\n
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