Provisions under Rule 36 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Documentary Requirements and Conditions for claiming Input Tax Credit”, are as under:
CGST Rule 36: Documentary Requirements and Conditions for claiming Input Tax Credit (Chapter-V: 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 there-under 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, and the relevant information, as contained in the said document, is furnished in FORM GSTR 2 by such person [text omitted from 01/10/2022: refer Note 9(a)].
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. [proviso inserted from 04/09/2018: refer Note 1]
(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.
(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 input tax credit in respect of [text inserted from 01/10/2022: refer Note 9(b)] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60. [substituted sub-rule (4) from 01/01/2022: refer Note 8]
Amendments History:
1. Proviso to sub-rule (2) inserted from 04/09/2018 vide Notification 39/2018.
2. Sub-rule (4) inserted from 09/10/2019 vide Notification 49/2019, (refer Note 8)
3. In sub rule (4), the text ’20 percent’ substituted with ’10 percent’ from 01/01/2020, vide Notification 75/2019. (refer Note 8)
4. First proviso to sub-rule (4) inserted from 03/04/2020 vide Notification 30/2020. (refer Note 8)
5. Amendments from 01/01/2021 vide Notification 94/2020:
(a) in sub rule (4), the text ‘uploaded’ substituted with ‘furnished’ at both the places. (refer Note 8)
(b) in sub rule (4), the text ‘in FORM GSTR 1 or using the invoice furnishing facility’ inserted at both the places. (refer Note 8)
(c) in sub rule (4), the text ’10 percent’ substituted with ‘5 percent’. (refer Note 8)
6. Second proviso to sub-rule (4) inserted from 01/05/2021 vide Notification 13/2021. (refer Note 7)
7. Second proviso to sub-rule (4) substituted from 01/06/2021 vide Notification 27/2021. Second proviso before substitution:
“Provided further that the such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR 3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.” [second proviso inserted from 01/05/2021: refer Note 6]
8. Sub-rule (4) substituted from 01/01/2022 vide Notification 40/2021. Sub-rule (4) before substitution:
“(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 uploaded furnished by the suppliers under sub-section (1) of section 37 in FORM GSTR 1 or using the invoice furnishing facility [text inserted from 01/01/2021: refer Note 5(b)], shall not exceed 20 percent 10 percent 5 percent [refer Note 3 & 5(c)] of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded furnished [text substituted from 01/01/2021: refer Note 5(a)] by the suppliers under sub-section (1) of section 37 in FORM GSTR 1 or using the invoice furnishing facility [text inserted from 01/01/2021: refer Note 5(b)]. [sub-rule (4) inserted from 09/10/2019: refer Note 2]
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. [first proviso inserted from 03/04/2020: refer Note 4]
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.” [second proviso substituted from 01/05/2021: refer Note 7]
9. Amendments from 01/10/2022 vide Notification 19/2022:
(a) in sub-rule (2), the text “and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person” omitted;
(b) in sub-rule (4), in clause (b), the text “input tax credit in respect of” inserted.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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