If there is a condition that tax should have been paid to gov for availing ITC...then what is provisional credit....is it admissible while calculating eligible credit
First, the credit what you claim in GSTR 2 is provisional and subject to matching of GSTR 3 of both supplier and recipient by GSTN If supplier has not paid GST on a supply then ITC is not available to the recipient is one of the conditions stipulated in Sec. 16(2)