Audit Executive
54 Points
Joined October 2020
as per section 16 of cgst act 2017.
itc can be claimed by the registered person if such supplies are used or intended to be used in the furtherance of business.
the certificate course if incurred by the company and for the furtherance of business and received from a registered supplier.
and you are in possession of such tax invoice.
then only you can claim credit for the same.