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Documentary requirements and conditions for claiming GST input tax credit, Rule 36(4) made Stricter from 01.01.2022

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Before 01st January 2022 Rule 36 (4)

(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been furnished by the suppliers in FORM GSTR-1 or using the invoice furnishing facility shall not exceed 5 per cent (Substituted vide Notification No.94/2020 – CT dated 22.12.2020 w.e.f. 01.01.2021 for “10 per cent) of the eligible credit available in respect of invoices or debit notes the details of which have been furnished by the suppliers in FORM GSTR-1 or using the invoice furnishing facility.

Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.

Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.

On or After 01st January 2022 Rule 36 (4)

(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished in FORM GSTR-1 or using the invoice furnishing facility unless,-


(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and


(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B.

How it affects you as a GST Tax Payer

Rule 36(4) has been substituted to provide Input tax Credit (ITC) for Purchases /Service taken shall not be available to the registered person unless such invoice and debit note has been reflected in GSTR 2B of said person.

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