V
CGST Rules · Chapter V
Input Tax Credit
13 rulesCGST Rules, 2017
Rules in this chapter
- 36
Documentary requirements and conditions for claiming input tax credit
- 37
Reversal of input tax credit in the case of non-payment of consideration
- 37A
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
- 38
Claim of credit by a banking company or a financial institution
- 39
Procedure for distribution of input tax credit by Input Service Distributor
- 40
Manner of claiming credit in special circumstances
- 41
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
- 42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- 43
Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- 44
Manner of reversal of credit under special circumstances
- 44A
Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
- 45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker