As per Rule 36 of CGST Rules, The input tax credit shall be availed by a registered person, including the Input Service Distributor, based on any of the following documents, namely, -
Invoice - an invoice issued by the supplier of goods or services or both by the provisions of section 31;
Reverse Charge Self Invoice - an invoice issued by the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax;
Debit Note - a debit note issued by a supplier by the provisions of section 34;
BOE during import- 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;
invoice by ISD - 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.
Pre-Conditions to Avail the Input Tax Credit
16(1) Registration - GST Registered Person (Not under Composition Scheme)
16(2)(aa) - Filing of Form GSTR - 1 by Supplier (to enable it to appear in Form GSTR -2A/ 2B to Recipient)
16(2)(a) - Possession of valid tax invoice
17(5) - Not a Blocked Credit
16(2)(b) - Delivery of goods or services (complete and effective)
16(2)(ba) -Credit matching via GSTR-2B
16(2)(c) - Payment of tax by supplier
16(2)(d) - Credit show in return filed
Can read about composition scheme under GST here
Can read about GST on Legal Services under GST here
Post-Conditions to Avail the Input Tax Credit
Rule 37 - Payment to supplier within 180 days
Rule 37A - Re-Availment of Input Credit reversed due to non-payment
16(4) - Time Limit to Claim Credit
Actual End use of Input for Exempt or Non Taxable Supply or Given as Free Samples
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