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Home Acts & Rules Bill GST - Final Rules (Draft) GST - Input Tax Credit - Final Draft Rules 18-5-2017 - - = Input Tax Credit Chapters List This

Input Tax Credit - GST - Input Tax Credit - Final Draft Rules 18-5-2017

Input Tax Credit
Rule 1	:	Documentary requirements and conditions for claiming input tax credit
Rule 2	:	Reversal of input tax credit in case of non-payment of consideration
Rule 3	:	Claim of credit by a banking company or a financial institution
Rule 4	:	Procedure for distribution of input tax credit by Input Service Distributor
Rule 5	:	Manner of claiming credit in special circumstances
Rule 6	:	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 7	:	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Rule 8	:	Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 9	:	Manner of reversal of credit under special circumstances
Rule 10	:	Conditions and restrictions in respect of inputs and capital goods sent to the job worker

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