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GST_Rules
Section / Rule Number
Content
Rule 1.Documentary requirements and conditions for claiming input tax credit
Rule 2. Reversal of input tax credit in case of non-payment of consideration
Rule 3. Claim of credit by a banking company or a financial institution
Rule 4.Procedure for distribution of input tax credit by Input Service Distributor
Rule 5.Manner of claiming credit in special circumstances
Rule 6. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 7. Manner of determination of input tax credit in respect of inputs or input services and reversal there of
Rule 8. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 9. Manner of reversal of credit under special circumstances
Rule 10.Conditions and restrictions in respect of inputs and capital goods sent to the job worker
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