CGST Rule 36: Documentary Requirements for claiming ITC

Provisions under Rule 36 of CGST Rules, 2017 relating to “Documentary Requirements and Conditions for claiming Input Tax Credit”:

CGST Rule 36: Documentary Requirements and Conditions for claiming Input Tax Credit (Chapter V: Input Tax Credit) [*1]

(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 [*13]:

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. [*2]

(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 under section 74 [*15].

(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,- [*4&11]

(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, as amended in FORM GSTR-1A if any, [*14] or using the invoice furnishing facility; and

(b) the details of input tax credit in respect of [*12] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.

Notes (History of Amendments in Bare Text):

1. CGST Rule 36 introduced vide Notification 10/2017, effective 01/07/2017.

2. In sub-rule (2) proviso inserted from 04/09/2018 vide Notification 39/2018.

3. Sub-rule (4) inserted from 09/10/2019 vide Notification 49/2019. [*11]

4. In sub-rule (4), the text “20 percent” substituted with “10 percent” from 01/01/2020 vide Notification 75/2019. [*11]

5. In sub-rule (4), first proviso inserted from 03/04/2020 vide Notification 30/2020. [*11]

6. In sub-rule (4), the text “uploaded” substituted with the text “furnished” in 2 cases, from 01/01/2021 vide Notification 94/2020. [11]

7. In sub-rule (4), the text “in FORM GSTR 1 or using the invoice furnishing facility” inserted from 01/01/2021 vide Notification 94/2020. [*11]

8. In sub-rule (4), the text “10 percent” substituted with the text “5 percent” from 01/01/2021 vide Notification 94/2020. [*11]

9. In sub-rule (4), second proviso inserted from 01/05/2021 vide Notification 13/2021. [*11]

10. In sub-rule (4), second proviso substituted from 01/06/2021 vide Notification 27/2021. Please refer Notification 13/2021 for text thereof before substitution. [*11]

11. Sub-rule (4) substituted from 01/01/2022 vide Notification 40/2021. Please refer Notification 49/2019 [*3] along with modifications vide [*4], [*5], [*6], [*7], [*8], [*9] & [*10] for text thereof before substitution.

12. In sub-rule (4), clause (b), the text “input tax credit in respect of” inserted from 01/10/2022 vide Notification 19/2022.

13. 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 from 01/10/2022 vide Notification 19/2022.

14. In sub-rule (4), clause (a), the text “, as amended in FORM GSTR-1A if any” inserted from 10/07/2024 vide Notification 12/2024.

15. In sub-rule (3), the text “under section 74” inserted from 08/10/2024 vide Notification 20/2024.