https://www.taxtmi.com/manuals?id=6695 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. en-us Fri, 03 Jan 2025 12:07:00 +0530 Mon, 29 Jun 2026 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6695 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. Manuals GST Fri, 03 Jan 2025 12:07:00 +0530 https://www.taxtmi.com/manuals?id=6695