Rule 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,-
(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.]
