Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 36, verbatim (show)
Rule 36
Rule 36. Documentary requirements and conditions for claiming input tax credit.-
(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,-
(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 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.
(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 6[under section 74].
3[(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 subsection (1) of section 37 unless,-
(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 5[, as amended in FORM GSTR-1A if any,] or using the invoice furnishing facility; and
(b) the details of 4[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.]
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022
2. Inserted vide Notification No.39/2018-CT dated 04.09.2018
3. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021- CT dated 29.12.2021 for
"(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.
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.
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."
4. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
5. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
6. Inserted vide Notification No. 20/2024 - CT dated 08.10.2024.
Sub-rule (1)
36(1)(a) to (e)Listed documents
The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documentsRule 36(1)(a) to (e)
Supplier invoices must meet section 31, and supplier debit notes must meet section 34. Import documents must be bills of entry or similar documents prescribed under the Customs Act, 1962 or its rules for integrated-tax assessment. Input Service Distributor invoices, credit notes or other documents must meet rule 54(1). Invoices under section 31(3)(f) form a separate listed category.
Questions to answer on the file10 questions
36(1)(b)Payment for section 31 invoice
an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of taxRule 36(1)(b)
The registered person must have the invoice required under section 31(3)(f). Payment of tax is an express condition for this document category.
Sub-rule (2)
36(2)Applicable particulars
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 documentRule 36(2)
The particulars requirement follows those applicable to the document under Chapter VI. The following proviso permits availment where its specified minimum details are present despite other missing particulars.
Questions to answer on the file10 questions
36(2), provisoMinimum details
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 personRule 36(2), proviso
Tax charged, description, total supply value and both GSTINs form the minimum details. Place of supply is also required for an inter-State supply. The proviso applies where the document lacks all the specified particulars.
36(3)Specified demand-order tax
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 under section 74Rule 36(3)
The bar requires tax paid pursuant to an order confirming a demand on the stated grounds under section 74. Footnote 6 identifies the section 74 insertion but gives no separate commencement date.
Questions to answer on the file7 questions
Sub-rule (4)
36(4)Scope of reporting conditions
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 subsection (1) of section 37 unlessRule 36(4)
The reporting conditions attach to invoices and debit notes required under section 37(1). Supplier furnishing under clause (a) and credit communication under clause (b) must both occur.
Questions to answer on the file7 questions
36(4)(a)Supplier furnishing route
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 facilityRule 36(4)(a)
The supplier may use the stated outward statement route or invoice furnishing facility. Relevant FORM GSTR-1A amendments form part of the FORM GSTR-1 route. Footnote 5 gives no separate commencement date for the FORM GSTR-1A insertion.
36(4)(b)Recipient credit communication
the details of 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 60Rule 36(4)(b)
The communication must reach the registered recipient for the invoices or debit notes concerned. FORM GSTR-2B under rule 60(7) is the specified communication.
Frequently asked questions
Which documents support credit under the rule?
The listed categories are supplier invoices, section 31(3)(f) invoices, supplier debit notes, import assessment documents and Input Service Distributor documents. Each must meet its stated statutory requirements.
Rule 36(1)
What minimum details does the proviso require?
It requires tax charged, description, total supply value and supplier and recipient GSTINs. An inter-State supply also requires place of supply.
Rule 36(2), proviso
Is supplier furnishing enough for an invoice within section 37(1)?
Both supplier furnishing and communication of the relevant credit details to the recipient in FORM GSTR-2B are required. The supplier route is FORM GSTR-1 with relevant FORM GSTR-1A amendments, or the invoice furnishing facility.
Rule 36(4)
Does the earlier 5 per cent. rule remain the reporting condition?
The earlier wording was replaced from 1 January 2022. The substituted rule requires supplier furnishing and recipient credit communication for documents within its scope.
Rule 36(4)
Amendment history
The CBIC text carries 6 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | words omitted at the end of sub-rule (2). The source does not preserve them; Notification No. 19/2022-Central Tax, paragraph on rule 36, clause (a), gives them: ", and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person" | Notification No. 19/2022-Central Tax dated 28.09.2022[2] | 01.10.2022 |
| 2 | the proviso to sub-rule (2) inserted | Notification No. 39/2018-Central Tax dated 04.09.2018[3] | the date of publication in the Official Gazette (the notification gives no other date); 04.09.2018 is the notification's date |
| 3 | sub-rule (4) substituted; the source preserves the earlier sub-rule (4) and its two provisos | Notification No. 40/2021-Central Tax dated 29.12.2021[4] | 01.01.2022 |
| 4 | "input tax credit in respect of" inserted in clause (b) of sub-rule (4) | Notification No. 19/2022-Central Tax dated 28.09.2022[2] | 01.10.2022 |
| 5 | ", as amended in FORM GSTR-1A if any," inserted in clause (a) of sub-rule (4) | Notification No. 12/2024-Central Tax dated 10.07.2024[5] | the date of publication in the Official Gazette (the notification gives no other date for this change); 10.07.2024 is the notification's date |
| 6 | "under section 74" inserted in sub-rule (3) | Notification No. 20/2024-Central Tax dated 08.10.2024[6] | the date of publication in the Official Gazette (the notification gives no other date for this change); 08.10.2024 is the notification's date |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 16 of the CGST Act, 2017 | Section 16 of the CGST Act, 2017 prescribed by this provision | 16(2)(a) "such other tax paying documents as may be prescribed" |
| Section 16 of the CGST Act, 2017 | this provision requires Section 16 of the CGST Act, 2017 | 36(1) "input tax credit" |
| Section 31 of the CGST Act, 2017 | this provision requires Section 31 of the CGST Act, 2017 | 36(1)(a) "section 31" |
| Section 34 of the CGST Act, 2017 | this provision requires Section 34 of the CGST Act, 2017 | 36(1)(c) "section 34" |
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 36(4) "invoices or debit notes the details of which are required to be furnished under subsection (1) of section 37" |
| Section 74 of the CGST Act, 2017 | this provision requires Section 74 of the CGST Act, 2017 | 36(3) "under section 74" |
| Rule 54 | this provision requires Rule 54 | 36(1)(e) "sub-rule (1) of rule 54" |
| Rule 60 | this provision requires Rule 60 | 36(4)(b) "sub-rule (7) of rule 60" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (11)
| Number | Date | Subject |
|---|---|---|
| Circular No. 211/05/2024-GST | 26 June 2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
| Circular No. 193/05/2023-GST | 17 July 2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| Circular No. 197/09/2023-GST | 17 July 2023 | Clarification on refund-related issues |
| Circular No. 183/15/2022-GST | 27 December 2022 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
| Circular No. 142/12/2020-GST | 9 October 2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| Circular No. 139/09/2020-GST | 10 June 2020 | Clarification on Refund Related Issues. |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 135/05/2020-GST | 31 March 2020 | Circular on Clarification on refund related issues - Reg |
| Circular No. 134/04/2020-GST | 23 March 2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| Circular No. 125/44/2019-GST | 18 November 2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument |
| Circular No. 123/42/2019-GST | 11 November 2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
Notifications (12)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 27/2021-Central Tax | 1 June 2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 13/2021-Central Tax | 1 May 2021 | Seeks to make third amendment (2021) to CGST Rules. |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 30/2020-Central Tax | 3 April 2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). |
| Notification No. 11/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. amended by a later instrument |
| Notification No. 75/2019-Central Tax | 26 December 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 39/2018-Central Tax | 4 September 2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 amended by a later instrument |
See also
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Section 31 of the CGST Act, 2017: tax invoice
- Section 34 of the CGST Act, 2017: credit and debit notes
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 74 of the CGST Act, 2017: determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
- Rule 54 of the CGST Rules, 2017: tax invoice in special cases
- Rule 60 of the CGST Rules, 2017: form and manner of ascertaining details of inward supplies
References
- Central Board of Indirect Taxes and Customs. "Rule 36. Documentary requirements and conditions for claiming input tax credit". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 6. Retrieved 17 September 2026.
- Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnotes 1 and 4.
- Notification No. 39/2018-Central Tax, dated 4 September 2018: Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017. Cited in CBIC footnote 2.
- Notification No. 40/2021-Central Tax, dated 29 December 2021: Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 3.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 5.
- Notification No. 20/2024-Central Tax, dated 8 October 2024: Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017. Cited in CBIC footnote 6.
External links
- CGST Rules, 2017, Rule 36 on the CBIC tax information portal