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Rule 36 - Documentary requirements and conditions for claiming input tax credit

Chapter V

Input Tax Credit

36. Documentary requirements and conditions for claiming input tax credit.[1]

(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 Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.

(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, [2][***].

[3][Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person]

(3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts [4][under section 74].

[5][(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under subsection (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 [6][, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and

(b) the details of [7][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.]
 

[1] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words “and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person” omitted by Rule 3(a) of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022.

[3] Proviso inserted by Rule 3 of The CGST(8th A)R, 2018 vide Notification No. 39/2018-Central Tax dt. 04-09-2018.

[4] Words inserted by Rule 2 of The CGST(2nd A)R, 2024 vide Notification No. 20/2024-Central Tax. dt. 08-10-2024.

[5] Subrule substituted by Rule 2(i) of the CGST(10th A)R, 2021 vide Notification No. 40/2021-Central Tax dt. 29-12-2021 wef 01-01-2022.

Earlier inserted by Rule 3 of The CGST(6th A)R, 2019 vide Notification No. 49/2019-Central Tax dt. 09-10-2019 as follows.

(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 1[furnished] by the suppliers under sub-section (1) of section 37, 2[in FORM GSTR-1 or using the invoice furnishing facility] shall not exceed 3[5 per cent.] of the eligible credit available in respect of invoices or debit notes the details of which have been 1[furnished] by the suppliers under sub-section (1) of section 37 4[in FORM GSTR-1 or using the invoice furnishing facility.]]

5[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 the cumulative adjustment of input tax credit for the said months in accordance with the condition above.]

6[Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.]

1. Substituted for words “uploaded” by Rule 7(a) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 01-01-2021.

2. Words inserted by Rule 7(b) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 01-01-2021.

3. Substituted for words “10 per cent.” by Rule 7(c) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 01-01-2021.

Earlier substituted for words “20 per cent.” by Rule 2 of The CGST(9th A)R, 2019 vide Notification No. 75/2019-Central Tax dt. 26-12-2019 wef 01-01-2020.

4. Words inserted by Rule 7(b) of The CGSTR(14th A) vide Notification No. 94/2020-Central Tax dt. 22-12-2020 wef 01-01-2021.

5. Proviso inserted by Rule 3 of The CGST(4th A)R, 2020 vide Notification No. 30/2020-Central Tax dt. 03-04-2020.

6. Proviso substituted by Rule 2(ii) of The CGST(5th A)R, 2021 vide Notification No. 27/2021-Central Tax dt. 01-06-2021 wef 01-06-2021. Earlier

Proviso inserted by Rule 2(i) of The CGST(3rd A)R, 2021 vide Notification No. 13/2021-Central Tax dt. 01-05-2021 wef 01-05-2021.

Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above

 

 

[6] Words inserted by Rule 6 of The CGSTR(A), 2024 vide Notification No. 12/2024-Central Tax dt. 10-07-2024.

[7] Words inserted by Rule 3(b) of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022.

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