Documentary requirements and conditions for claiming input tax credit

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 07 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 1 provision

Rule 36 of the Central Goods and Services Tax Rules, 2017 deals with documentary requirements and conditions for claiming input tax credit. 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 ; The Act came into force on 22 Jun 2017.

(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 [****]: 2 [ 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. 3 [(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 or using the invoice furnishing facility; and (b) the details of 4 [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 .] "(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 furnished by the suppliers under sub-section (1) of section 37, in FORM GSTR-1 or using the invoice furnishing facility shall not exceed 5 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been furnished by the suppliers under sub-section (1) of section 37 in FORM GSTR-1 or using the invoice furnishing facility.
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.
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."
Amendment notes
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022
2. Inserted vide Notification No.39/2018 -CT dated 04.09.2018
3. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021 - CT dated 29.12.2021 for
4. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
Rule 36, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

r. 56 Maintenance of accounts by registered persons

Questions about Rule 36

What does Rule 36 of the Central Goods and Services Tax Rules deal with?

Rule 36 of the Central Goods and Services Tax Rules is headed "Documentary requirements and conditions for claiming input tax credit". 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 ;

How do I find court cases under Rule 36 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 36, rule 36 CGST Rules 2017, rule 36 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 36 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 31 (Residual method for determination of value of supply of goods or services or both), rule 34 (Rate of exchange of currency, other than Indian rupees, for determination of value), rule 37 (Reversal of input tax credit in the case of non-payment of consideration), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Rule 36 of the Central Goods and Services Tax Rules come into force?

Rule 36 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 36, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.