CA Nagaraju (Chartered Accountant) 11 November 2018
yes, ITC available,
ITC can be claimed by a person registered under GST only if he fulfills ALL the conditions as prescribed.
a. The registered person should be in possession of tax invoice
b. The said goods/services have been received
c. Returns have been filed by the supplier
d. The tax charged has been paid to the government by the supplier.
RAJA P M ("Do the Right Thing...!!!") 11 November 2018
No more restriction for ITC in GST if You are not deduct TDS based on income tax...
Based on IT without deduct TDS as per section and it's ceiling limit then the said expenses disallowed under IT Act.