Introduced initially as following:-
“36(4)- Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.”
| Particulars | Effective Date & Notification No. | Effective Period | Provisional ITC which can be availed even if not appearing in GSTR-2A |
| Date of Introduction of Rule 36(4) | 09th Oct 2019
49/2019-CT |
09th Oct 2019 – 31st Dec 2019 | 20% of the Eligible Credit available in GSTR-2A |
| First Amendment | 01st Jan 2020
75/2019-CT dt. 26th Dec 19 |
01st Jan 2020- 31st Dec 2020 |
10% of the Eligible Credit available in GSTR-2A |
| NNo. 30/2020-CT dt. 03.04.20 | Covid Relaxation-1st Proviso Inserted- Rule to apply on cumulative basis for Feb 2020 to Sep 2020 | ||
| Second Amendment | 01st Jan 2021
94/2020-CT dt. 22nd Dec 20 |
01st Jan 2021-
31st Dec 2021 |
5% of the Eligible Credit available in GSTR-2A |
| – After the words ‘by the suppliers under sub-section (1) of section 37’ GSTR-1 or using IFF shall be inserted.
– Also the words Uploaded substituted with Furnished, which implies that Invoices which have only been uploaded by the supplier in GSTR-1 without filing(furnishing) the same would not be considered. These will be considered as missing invoices and would not be considered for 5% calculation. |
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| Covid Relaxation-2nd Proviso Inserted- Rule to apply on cumulative basis for Apr 21 to Jun 21 – NNo. 27/2021 dt 1st June 21 | |||
| Third Amendment | 01st Jan 2022
40/2021-CT dt. 29th Dec 21 [New Subrule Substituted] |
01st Jan 2022- Till Date | No ITC shall be availed in respect of Invoices/Dr. Notes which are required to be furnished u/s 37(1) unless the same is available in GSTR-2B
[Pursuant to newly Inserted section 16(2)(aa) w.e.f. 01st Jan 2022 vide NNO. 39/2021-CT] |
| 19/2022-CT dt 28.09.22 | after the words, ―the details of, the words, ―
’input tax credit in respect of’ shall be inserted; (See italic in clause (b) of Existing Rule below) |
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| Existing Rule 36(4) as on date
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| 36(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under subsection (1) of section 37 unless,-
(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and
(b) the details of input tax credit in respect of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60 ]
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Document Date – 09/03/2023
