Rule 36 GST - Documentary requirements and conditions for claiming input tax credit

According to Rule 36 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

1. The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
   
   
   1. an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
      
      
   2. an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax;
      
      
   3. a debit note issued by a supplier in accordance with the provisions of section 34;
      
      
   4. a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;
      
      
   5. an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule
      
      
2. Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such Person.
   
   
3. No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts