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The Central Goods and Services Tax Rules, 2017   Chapter V   Input Tax Credit   Rule No. Particulars 36   Documentary requirements and conditions for claiming input tax credit 37   Reversal of input tax credit in case of non-payment of consideration 37A   Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof 38   Claim of credit by a banking company or a financial institution 39   Procedure for distribution of input tax credit by Input Service Distributor 40   Manner of claiming credit in special circumstances 41   Transfer of credit on sale, merger, amalgamation, lease or transfer of a business 41A   Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory 42   Manner of determination of input tax credit in certain cases and reversal thereof 43   Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases 44   Manner of reversal of credit under special circumstances 44A   Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar 45   Conditions and restriction in respect of inputs and capital goods sent to the job worker BACK