(1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (@) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax;
(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.
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(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, 1[******] 2[Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.]
(3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 3[under section 74| 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 under sub-section (I) of section 37 unless,— ! The words letters and figure “and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person” were omitted by Notification No. GST.1022/C.R.41 (1) / Taxation-1 (Second Amendment- 2022, Notification No.19/2022), dated 13th October 2022 (w. e.f. st’ day of October, 2022.
2 This proviso was inserted by Notification No. GIST-1018/C.R. 86/ Taxation-1, (Notification No.39/2018, Eighth Amendment-2018), dated 18 September 2018, (w.e.f.4% September, 2018).
3 These words and figures were inserted by Notification No. MGST. 1024/C.R.44/ Taxation-1 (Notification No. 20/2024, Second Amendment, 2024), dated 5% November, 2024, (w.e.
4 This sub-rule was substituted by Notification No. GST-1021/C.R. 04/ Taxation-1, (Notification No.40/2021, Tenth Amendment-2021), dated 11% January 2022, (w.e.f. 1% January 2022). Before substitution this sub-rule was read as under:- * [(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 under sub-section (1) of section 37 *** [in FORM GSTR-1 or using the invoice furnishing facility], shall not exceed **** [5 per cent.] of the eligible credit available in respect of invoices or debit notes the details of which have been *** [furnished)] by the suppliers under sub-section (1) of section 37 **** [in FORM GSTR-1 or using the invoice furnishing facility].]
wiiiiis [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.]
wiiisist [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.]
* This sub-rule was inserted by Notification No. GST-1019/C.R. 120/ Taxation-1, (Notification No.49/2019, Sixth Amendment-2019), dated 10% October 2019, (w.e.f.9t% October 2019).
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(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 ![as amended in FORM GSTR-1A if any] or using the invoice furnishing facility; and
(b) the details of 2[input tax credit in respect of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.]
s[Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in ** The word” furnished” was substituted for the word “uploaded” by Notification No. GST-1020/C.R.120/Taxation- 1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4 January 2021 (w.e.f.1.1.2021).
***These words were inserted by Notification No. GST-1020/C.R.120/Taxation-1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4" January 2021 (w.e.f.1.1.2021).
***¥The figures and words”10%” were substituted for the figures “20%” by Notification No. GST-1020/C.R. 3/ Taxation-1, (Notification No.75/2019, Ninth Amendment-2019), dated 6% January 2020, (w.e.f.26® December 2019) and again the figures and words “5%” were substituted for figures and words “10 percent.” by Notification No. GST- 1020/C.R.120/Taxation-1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4% January 2021 (w.e.f.1.1.2021).
**¥%* The word” furnished” was substituted for the word “uploaded” by Notification No. GST- 1020/C.R.120/Taxation-1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4™ January 2021 (w.e.f.1.1.2021).
**XXXX These words were inserted by Notification No. GST-1020/C.R.120/Taxation-1 (Notification No. 94/2020- Fourteenth Amendment-2020) dated 4™ January 2021 (w.e.f.1.1.2021).
*EEERRE This proviso was inserted by Notification No.GST-1020/C.R.41/Taxation-1 (Notification No.30/2020 Fourth Amendment 2020) dated 7th April 2020.
*EEERREX Thig proviso was substituted by Notification No.GST-1021/C.R.58/Taxation-1 (Notification No.27/2021 Fifth Amendment 2021) dated 9th June 2021 (w.e.f. 1.6.2021). Prior to substitution this proviso which was inserted by Notification No.GST-1021/C.R.-------, /Taxation-1 (Notification No.14/2021 Third Amendment 2021) dated ----- th May 2021 (w.e.f. 1.5.2021)was read as under:
“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.” ! These words, letters and figures were inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, 2 These words were inserted by Notification No. GST.1022/C.R41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13th October 2022 (w. e.f. 1st’ day of October, 2022 ® This proviso was inserted by Notification No. GST-1020/C.R.41 / Taxation-1 (Fourth Amendment-2022, Notification No.30/2020), dated 7th April 2020 (w. e.f. 07.04.2020) 70 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.]
1[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.]