Section 16
Eligibility and conditions for taking input tax credit
In force
Rules linked to this section
- Rule 36Documentary requirements and conditions for claiming input tax credit
- Rule 37Reversal of input tax credit for non-payment of consideration
- Rule 37AReversal of ITC for non-payment of tax by the supplier
- Rule 38Claim of credit by a banking company or financial institution
- Rule 88DManner of dealing with difference in input tax credit available
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-16.html
- Source confidence: Pending verification
Quick facts
- Section
- 16
- Chapter
- V
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 5