Documentary requirements and conditions for claiming input tax credit

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..... he following documents, namely,- (a) 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 si .....

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..... ply 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 14 [ under section 74 ] . 10 [ (4) No input tax credit shall be ava .....

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..... mulative adjustment of input tax credit for the said months in accordance with the condition above. ] 9 [ 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 sa .....

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..... -05-2021 9. Substituted vide NOTIFICATION NO. 27/2021 Central Tax dated 01-06-2021 before it was read as 8 [ 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. ] 10 .....

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..... contained in the said document, is furnished in FORM GSTR-2 by such person 12. Inserted vide NOTIFICATION NO. 19/2022 Central Tax dated 28-09-2022 w.e.f. 01-10-2022 13. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 14. Inserted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 08-10-2024 - - statute, statutory provisions legislation, law, .....

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