Rule 36 of CGST Rules – Documentary requirements and conditions for claiming input tax credit

(updated as on 15.11.2017)

(1) Theinput tax credit shall be availed by a registered person, including the Input ServiceDistributor, 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 withthe 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, 1962or rules made thereunder for the assessment of integrated tax on imports;

(e) an Input Service Distributor invoice or Input Service Distributor credit note orany document issued by an Input Service Distributor in accordance with theprovisions of sub-rule (1) of rule 54.

(2) Input tax credit shall be availed by a registered person only if all the applicableparticulars as specified in the provisions of Chapter VI are contained in the said document,and the relevant information, as contained in the said document, is furnished in FORMGSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in respect of any tax thathas been paid in pursuance of any order where any demand has been confirmed on accountof any fraud, willful misstatement or suppression of facts.

CHAPTER V

INPUT TAX CREDIT

Rule 36 :Documentary requirements and conditions for claiming input tax credit
Rule 37 : Reversal of input tax credit in the case of non-payment of consideration
Rule 38 :Claim of credit by a banking company or a financial institution
Rule 39 :Procedure for distribution of input tax credit by Input Service Distributor
Rule 40 :Manner of claiming credit in special circumstances
Rule 41 :Transfer of credit on sale, merger, amalgamation, lease or transfer of abusiness
Rule 42 :Manner of determination of input tax credit in respect of inputs or input servicesand reversal thereof
Rule 43 :Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 44 :Manner of reversal of credit under special circumstances
Rule 44A : Manner of reversal of credit of Additional duty of Customs in respect of Golddore bar
Rule 45 :Conditions and restrictions in respect of inputs and capital goods sent to the jobworker