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

CGST Rules, 2017 · Documentary requirements and conditions for claiming input tax credit

CGST Rules 6 Amendments

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Rule 36 of the CGST Rules, 2017 governs Documentary requirements and conditions for claiming input tax credit. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 36 CGST: Documentary requirements and conditions for claiming input — eligibility, conditions, case laws and compliance impact under Indian tax law.

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(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 ****¹:

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.²

(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 under section 74⁶.

(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,-³

(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 ³, as amended in FORM GSTR-1A if any,⁵ or using the invoice furnishing facility; and³

(b) the details of ³input tax credit in respect of⁴ such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.³, as amended in FORM GSTR-1A if any,⁵ or using the invoice furnishing facility; and

(b)the details of input tax credit in respect of⁴ such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.]