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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter V Input Tax Credit This
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Rule 36 - Documentary requirements and conditions for claiming input tax credit - Central Goods and Services Tax Rules, 2017

Extract

..... e 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 b .....

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Rule 36 - Documentary requirements and conditions for claiming input tax credit - Central Goods and Services Tax Rules, 2017

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..... nished] 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 5[furnished] by the suppliers under sub-section (1) of section 37 6[in FORM GSTR-1 or using the invoice furnishing facility].] 4[Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and .....

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Rule 36 - Documentary requirements and conditions for claiming input tax credit - Central Goods and Services Tax Rules, 2017

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..... before it was read as "uploaded" 6. Inserted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 7. Substituted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 before it was read as "3[10 per cent.]" 8. Inserted vide NOTIFICATION NO. 13/2021- Central Tax dated 01-05-2021 9. Substituted vide NOTIFICATION NO. 27/2021 - Central Tax dated 01-06-2021 before it was read as "8[Provided further that such condition shall appl .....

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Rule 36 - Documentary requirements and conditions for claiming input tax credit - Central Goods and Services Tax Rules, 2017

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