Claiming ITC on different expenses

This query is : Resolved 

Quick Summary
This discussion clarifies whether a market research organisation can claim Input Tax Credit (ITC) on expenses like digital signatures and Tally Software Services (TSS) annual renewal charges. The consensus is yes, provided the expenses are for business purposes, the supplier is GST registered, and all other standard ITC conditions are met. Both digital signatures for business documents and Tally for accounting are considered essential for furthering business operations.

16 October 2025 Taxpayer is a market research organization.

Whether ITC can be claimed in following cases
1) digital signature
2) Tally Software Services (TSS) annual renewal charges

Kindly guide.

16 October 2025 Yes.
Key ITC Conditions
The item or service must be used for business purposes.

The supplier must be a registered GST taxpayer.

The recipient must possess a tax invoice with GST mentioned.

The invoice details and ITC must appear in GSTR-2B/3B and match with the supplier’s records.

ITC is not available for personal use or for making exempted supplies.

If all the above conditions are satisfied, both digital signature services and annual renewal charges for Tally Software Services are eligible for ITC for a market research organization.

16 October 2025 Digital Signature is used for signing business documents. Tally is used for maintaining business accounts. So, can we say that expenditure is for business purpose and claim ITC?

16 October 2025 Yes, you can claim the ITC, as both are used in furtherance of business.


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