Rule 36

Documentary requirements and conditions for claiming input tax credit

Rule 37

Reversal of input tax credit in case of non-payment of consideration

Rule 37A

Reversal of input tax credit in the case of non-payment of tax by the supplier and re- availment thereof

Rule 38

Claim of credit by a banking company or a financial institution

Rule 39

Procedure for distribution of input tax credit by Input Service Distributor

Rule 40

Manner of claiming credit in special circumstances

Rule 41

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule 41A

Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

Rule 42

Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Rule 43

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Rule 44

Manner of reversal of credit under special circumstances

Rule 44A

Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Rule 45

Conditions and restrictions in respect of inputs and capital goods sent to the job worker