ITC on mobile phone used for business
This query is : Resolved
ARUN GUPTA
(Querist)
27 January 2026
Can I take itc on my mobile purchased for business purposes? I have bought 1.5 lakhs iphone 17 pro Max mobile for business use .please clarify with examples?
28 January 2026
To claim the ₹27,000 ITC, you must satisfy these four "Golden Rules":
Business Use: The phone must be used in the "course or furtherance of business" (e.g., for client calls, managing business social media, or running ERP apps).
GST Invoice: The invoice must be in the name of your business and must mention your GSTIN. A "retail" invoice in your personal name will disqualify the claim.
GSTR-2B Reflection: Your supplier (Apple or the retailer) must upload the invoice, and it must appear in your GSTR-2B.
Payment: You must pay the supplier within 180 days of the invoice date.
Business Use: The phone must be used in the "course or furtherance of business" (e.g., for client calls, managing business social media, or running ERP apps).
GST Invoice: The invoice must be in the name of your business and must mention your GSTIN. A "retail" invoice in your personal name will disqualify the claim.
GSTR-2B Reflection: Your supplier (Apple or the retailer) must upload the invoice, and it must appear in your GSTR-2B.
Payment: You must pay the supplier within 180 days of the invoice date.
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