Documentary requirements and conditions for claiming input tax credit under GST

Rule- 36 of CGST Rules 2017

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 basis of any of the fol­low­ing doc­u­ments, namely,-

 

• an invoice issued by the sup­pli­er of goods or ser­vices or both in accor­dance with the pro­vi­sions of sec­tion 31;
• an invoice issued in accor­dance with the pro­vi­sions of clause (f) of sub-sec­tion (3) of sec­tion 31, sub­ject to the pay­ment of tax;
• a deb­it note issued by a sup­pli­er in accor­dance with the pro­vi­sions of sec­tion 34;
• 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;
• 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

 

• 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, and the rel­e­vant infor­ma­tion, as con­tained in the said doc­u­ment, is fur­nished in FORM GSTR‑2 by such

 

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.