Laws-10783

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