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of <h1>Claiming Input Tax Credit Under Rule 36: Documents, Required Details, Disallowance for Fraud, and Section 37 Reporting</h1> A registered person may claim input tax credit under Rule 36 only on specified documents - supplier invoices, certain invoices subject to payment, debit notes, import documents and Input Service Distributor documents - containing the applicable particulars under Chapter VI, provided that if a document lacks some particulars credit is allowed where it shows tax amount, description, total value, supplier and recipient GSTINs and place of supply for inter-state transactions. Credit is disallowed for tax paid pursuant to orders confirming demand for fraud, willful misstatement or suppression. Credit for invoices/debit notes requiring reporting under section 37 is permitted only after the supplier has furnished those details in the outward supplies statement and the credit is communicated via FORM GSTR-2B.
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