Ch 5 · GST — Input Tax Credit (Sec 16-18)

🗺️ Chart summary

ITC Eligibility Checklist
       |
   [✓] Registered taxable person
   [✓] Tax invoice / valid document
   [✓] Goods/services received
   [✓] Tax paid by supplier (per GSTR-2B)
   [✓] Return filed (GSTR-3B)
       |
   = ITC claimable