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CGST Rules
Input Tax Credit (Rule 36 - 45)
36. Documentary requirements and conditions for claiming input tax credit
37. Reversal of input tax credit in case of non-payment of consideration
37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re- availment thereof
38. Claim of credit by a banking company or a financial institution
39. Procedure for distribution of input tax credit by Input Service Distributor
40. Manner of claiming credit in special circumstances
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
44. Manner of reversal of credit under special circumstances
44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
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