Documentary requirements and conditions for claiming input tax credit
Rule 36 of the CGST Rules
Straight from CBIC
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Amendment history
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Documents on which credit may be taken: the supplier’s tax invoice, a debit note, a bill of entry, an ISD invoice, or the self-invoice for reverse charge. Credit is available only to the extent the invoice appears in your GSTR-2B, and no credit is allowed on a document where the tax was paid after detection of fraud or detention of goods.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Sub-rule (4) – the old 5 per cent provisional-credit cushion – is spent: since 01-01-2022 credit is limited strictly to what appears in GSTR-2B, with no tolerance.
Credit needs the document AND the supply: an invoice in 2B does not by itself prove receipt, and section 155 puts the burden on the claimant.
No credit on a document where the tax was paid only after detection under sections 74, 129 or 130.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
2,369 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 6 [ under section 74 ]. 3 [
(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 5 [, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and
(b) the details of 4 [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 .]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-10-08 · Inserted
20/2024-CTdated
Inserted vide Notification No. 20/2024 – CT dated 08.10.2024.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
2022-10-01 · Omitted
19/2022-CTdated
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022
2022-10-01 · Inserted
19/2022-CTdated
Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022.
2022-01-01 · Substituted
40/2021-CTdated
Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021 – CT dated 29.12.2021 for "(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
2018-09-04 · Inserted
39/2018-CTdated0
Inserted vide Notification No.39/2018 -CT dated 04.09.2018
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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