Input tax credit conditions under GST require proper documents, receipt of supply, supplier reporting, tax payment, and return compliance. Input tax credit under the CGST framework is available only when the registered person satisfies the statutory conditions in section 16(2), including possession of a prescribed tax document, actual receipt of goods or services, proper furnishing and communication of invoice details, tax payment to the Government, and furnishing of the return. Rule 36 recognises specified invoices, debit notes, bills of entry, reverse charge documents and input service distributor documents, while also requiring prescribed particulars in the document, subject to limited tolerance where core tax and supply details are available.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit conditions under GST require proper documents, receipt of supply, supplier reporting, tax payment, and return compliance.
Input tax credit under the CGST framework is available only when the registered person satisfies the statutory conditions in section 16(2), including possession of a prescribed tax document, actual receipt of goods or services, proper furnishing and communication of invoice details, tax payment to the Government, and furnishing of the return. Rule 36 recognises specified invoices, debit notes, bills of entry, reverse charge documents and input service distributor documents, while also requiring prescribed particulars in the document, subject to limited tolerance where core tax and supply details are available.
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