Can i claim ITC


This query is : Resolved 

Quick Summary
If you've purchased a mobile phone for business use that also serves personal needs, you can claim Input Tax Credit (ITC) only for the business portion. Calculating this proportionate ITC can be complex, and it's often advised to reverse the credit if proper tracking of business usage isn't maintained. GST rules require goods or services to be used 'in the course or furtherance of business' for ITC claims.

15 March 2024 Sir,
I have puchase a mobile can i claim ITC ,its is for business purpose but as usual its fulfil my personal purpose also.

15 March 2024 Claim proportionate ITC related to business.
Under the Goods and Services Tax (GST) system, if a mobile phone is used for both personal and business purposes, you may be eligible to claim Input Tax Credit (ITC) only for the portion of its usage related to business activities.

15 March 2024 SIR
How to calculated proprotionate ITC

15 March 2024 Time used in a day for business and personal use.

15 March 2024 Better to reverse such ITC. bcoz, it's very difficult to calculate the usage of the mobile phone.

13 August 2025 Section 16(2) of the CGST Act, 2017
ITC is allowed only when the goods or services are used or intended to be used in the course or furtherance of business.
If there is no proper tracking or evidence of business use, the ITC can be disallowed.


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