Documents details to claim GST Input Tax Credit : Amendment

Before Amendment : Documents to Claim GST Input Tax Credit

Rule 36 CGST Rules 2017 :Documentary requirements and conditions for claiming input tax credit

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(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 [ of CGST rules 2017 ] are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person.

Comment : Thus before Amendment ,to claim Input Tax Credit , documents (like Tax Invoice)  should have all the applicable details like HSN code , Quantity of Goods , Signatures etc …

After Amendment : Documents to Claim GST Input Tax Credit

Following amendment is made by Central Goods and Services Tax (Eighth Amendment) Rules, 2018 Dated 4th September 2018 [ Notification No 39/2018 Central Tax)  :-

In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-

“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.”