How ineligible itc will check?

This discussion explores how the GST department identifies ineligible Input Tax Credit (ITC) claims during assessments. While checking every single invoice for every assessee might be impractical, the department likely uses established procedures and dealer data. They can cross-reference claims against Section 17(5) of the GST Act, which defines blocked credits, to determine if ITC was wrongly availed on ineligible expenses. It's advised to claim ITC fairly to prevent future complications.