Input Tax Credit

This discussion clarifies when to claim Input Tax Credit (ITC) for goods in transit as of 31/03/2019. The consensus is that ITC can be claimed when the goods are actually received, with the claim being based on the invoice date. For GSTR 9 reporting, details from GSTR 3B should be used, and the disclosure will be in table 8c. It's important to note that while GSTR 2A provides confirmation, the eligibility for ITC is governed by Section 16 of the CGST Act 2017, requiring receipt of goods and adherence to other specified conditions.