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Rule 36. Documentary requirements and conditions for claiming input tax credit
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Rule 37. Reversal of input tax credit in the case of non-payment of consideration
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Rule 38. Claim of credit by a banking company or a financial institution
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Rule 39. Procedure for distribution of input tax credit by Input Service Distributor
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Rule 40. Manner of claiming credit in special circumstances
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Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
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Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.
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Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
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Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
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Rule 44. Manner of reversal of credit under special circumstances
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Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
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Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker
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Rule 37A Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof
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