Documentary requirements and conditions for claiming input tax credit

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.... (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 ^16[or be distributed by the Input Service Distributor,] only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document ^11[****]. ^1[Provided that if the said....

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.... Tax dated 26-12-2019 w.e.f. 01-01-2020 before it was read as, "20 per cent." 4. Inserted vide Notification No. 30/2020-Central Tax dated 03-04-2020 5. Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 before it was read as, "uploaded" 5A. Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 before it was read as, "uploaded" 6.  Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 6A. Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. 01-01-2021 7. Substituted vide Notification No. 94/2020-Central Tax dated 22-1....