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Input Tax Credit (Rules 36-45)
ITC claim, reversal, and documentation
3 Sections~2h 5m0/3 Completed
0%
Rule 36
Section Rule 36: Documentary requirements for ITC
Documents needed for claiming ITC
advancedhigh relevance40m
Rule 37
Section Rule 37: Reversal of ITC (non-payment)
ITC reversal when supplier not paid
advancedhigh relevance35m
Rule 42
Section Rule 42: ITC reversal for exempt supplies
Common credit apportionment
advancedhigh relevance50m