(2) Notwithstanding anything contained in shall be entitled to the credit of any input ta or services or both to him unless,—
(a) he is in possession of a tax invoice registered under this Act, or such o be prescribed;
Store
[(aa) the details of the invoice or debit been furnished by the supplier in and such details have been comm invoice or debit note in the mann
80
(b) he has received the goods or serv
[Explanation.—For the purpose that the registered person has rec be, services— 81
(i) where the goods are deliv or any other person on person, whether acting a during movement of goo documents of title to goo
77. See rules 36 and 37 of the CGST Rules, 2017. 78. Enforced with effect from 1-7-2017. 79. For notified rate of tax to be levied on specified fir see Notification No. 2/2019-Central Tax (Rate), d Union Territory Tax (Rate), dated 7-3-2019. For notified classes of registered persons in whos see Notification No. 6/2019-Central Tax (Rate), d 80. Inserted by the Finance Act, 2021, w.e.f. 1-1-2022 81. Substituted by the Central Goods and Services T Prior to its substitution, Explanation read as und “Explanation.—For the purposes of this clause, it has received the goods where the goods are deli other person on the direction of such registere otherwise, before or during movement of goods, title to goods or otherwise;”