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The Central Goods and Services Tax Rules, 2017
 
Chapter V
 
Input Tax Credit
 
Rule No. Particulars
36   Documentary requirements and conditions for claiming input tax credit



37   Reversal of input tax credit in case of non-payment of consideration



38   Claim of credit by a banking company or a financial institution



39   Procedure for distribution of input tax credit by Input Service Distributor



40   Manner of claiming credit in special circumstances



41   Transfer of credit on sale, merger, amalgamation, lease or transfer of a business



41A   Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory



42   Manner of determination of input tax credit in certain cases and reversal thereof



43   Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases



44   Manner of reversal of credit under special circumstances



44A   Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar



45   Conditions and restriction in respect of inputs and capital goods sent to the job worker



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