CGST Rule 36 of Central Goods and Services Tax Rules, 2017 – Documentary requirements and conditions for claiming input tax credit

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-V Input Tax Credit

Rule 36: Documentary requirements and conditions for claiming input tax credit.

36. (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[under section 74].

⁴[⁵[(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 sub-section (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 ⁶[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and

(b) the details of ⁷[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.]]

⁸[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.]

⁹[¹⁰[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.]]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Omitted by Central Goods and Services Tax (Second Amendment) Rules, 2022 vide Notification No. 19/2022-Central Tax dated 28th September, 2022, w.e.f. 01.10.2022, the words “, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person”

2. Inserted by Central Goods and Services Tax (Eighth Amendment) Rules, 2018 vide Notification No. 39/2018-Central Tax dated 4th September, 2018, w.e.f. 04.09.2018.

3. Inserted by Central Goods and Services Tax (Second Amendment) Rules, 2024 vide Notification No. 20/2024-Central Tax dated 8th October, 2024 , w.e.f. 08.10.2024.

4. Inserted by Central Goods and Services Tax (Sixth Amendment) Rules, 2019 vide Notification No. 49/2019-Central Tax  dated 9th October, 2019, w.e.f. 09.10.2019.

5. Substituted by Central Goods and Services Tax (Tenth Amendment) Rules, 2021 vide Notification No. 40/2021-Central Tax dated 29th December, 2021, w.e.f. 01.01.2022, for the sub-rule:

“(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].]

Reference

*Substituted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, w.e.f. 01.01.2021, the word “uploaded”.

#Inserted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, w.e.f. 01.01.2021.

$Substituted by Central Goods and Services Tax (Ninth Amendment) Rules, 2019 vide Notification No. 75/2019-Central Tax dated 26th December, 2019, w.e.f. 01.01.2020, for the words “20 per cent.”

%Substituted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide Notification No. 94/2020-Central Tax dated 22nd December, 2020, w.e.f. 01.01.2021, the word “10 per cent.”.”

6. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024-Central Tax dated 10th July, 2024, w.e.f. 10.07.2024.

7. Inserted by Central Goods and Services Tax (Second Amendment) Rules, 2022 vide Notification No. 19/2022-Central Tax dated 28th September, 2022, w.e.f. 01.10.2022.

8. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2020 vide Notification No. 30/2020-Central Tax dated 3rd April, 2020, w.e.f. 03.04.2020.

9. Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2021 vide Notification No. 13/2021-Central Tax dated 01.05.2021, w.e.f. 01.05.2021.

10. Substituted by Central Goods and Services Tax (Fifth Amendment) Rules, 2021 vide Notification No. 27/2021-Central Tax dated 1st June, 2021, w.e.f. 01.06.2021, for the proviso:

“Provided further that 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.”

Circulars:

c1. For Fully electronic refund process through FORM GST RFD-01 and single disbursement, refer Circular No. 125/44/2019-GST dated 18.11.2019.

c2. Restriction in availment of ITC in terms of sub-rule (4) of rule 36 of CGST Rules, 2017, refer Circular No. 123/42/2019-GST dated 11.11.2019.