CHAPTER V - INPUT TAX CREDIT - Lawspedia

Rule 36 of CGST Rules - Documentary requirements and conditions for claiming input tax credit

Rule 37 of CGST Rules - Reversal of input tax credit in the case of non-payment of consideration

Rule 37A of CGST Rules - Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof

Rule 38 of CGST Rules - Claim of credit by a banking company or a financial institution

Rule 39 of CGST Rules - Procedure for distribution of input tax credit by Input Service Distributor

Rule 40 of CGST Rules - Manner of claiming credit in special circumstances

Rule 41 of CGST Rules - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule 41A of CGST Rules - Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

Rule 42 of CGST Rules - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Rule 43 of CGST Rules - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Rule 44 of CGST Rules - Manner of reversal of credit under special circumstances

Rule 44A of CGST Rules - Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Rule 45 of CGST Rules - Conditions and restrictions in respect of inputs and capital goods sent to the job worker

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