Section 36(2) in Rajasthan Goods and Services Tax Rules, 2017
(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.[Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.] [Inserted by Rajasthan Notification No. F. 12(46) FD/Tax/2017-Part-III-92, dated 4.9.2018.]
