Explanation of rule 36 (4) of CGST Rules, 2017 with illustrations

CA Amit Jain , Last updated: 02 December 2019 Share Follow on Google News

Rule 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 n

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About the Author

CA Amit Jain

CA Amit Jain Faculty of Indirect Tax. Rated one of the Best Faculty by students in terms of teaching, superb doubt clearance support, notes MCQs. Chartered Accountant (Intermediate All India 41st Rank Holder ) CIMA United Kingdom (All India 1st Rank and Globally 2nd Rank in Professional Gateway Exam) ... Read more

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Explanation of rule 36 (4) of CGST Rules, 2017 with illustrations

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