Section 36(1) in Kerala Goods and Services Tax Rules, 2017
(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:-(a)an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;(b)an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax;(c)a debit note issued by a supplier in accordance with the provisions of section 34;(d)a bill of entry or any similar document prescribed under the Customs Act, 1962 (Central Act 52 of 1962.) or rules made thereunder for the assessment of integrated tax on imports;(e)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 54.
