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GOODS AND SERVICES TAX INPUT TAX CREDIT RULES, 2017

Rule

Rule Heading

1

Documentary Requirements and Conditions for Claiming Input Tax Credit

2

Reversal of Input Tax Credit in Case of Non-Payment of Consideration

3

Claim of Credit by a Banking Company or a Financial Institution

4

Procedure for Distribution of Input Tax Credit by Input Service Distributor

5

Manner of Claiming Credit in Special Circumstances

6

Transfer of Credit on Sale, Merger, Amalgamation, Lease or Transfer of a Business

7

Manner of Determination of Input Tax Credit in Respect of Inputs or Input Services and Reversal Thereof

8

Manner of Determination of Input Tax Credit in Respect of Capital Goods and Reversal Thereof in Certain Cases

9

Manner of Reversal of Credit Under Special Circumstances

10

Conditions and Restrictions in Respect of Inputs and Capital Goods Sent to the Job Worker