Condition of availing ITC possession of Hard Copy of Invoice or Debit Note is mandatory
or
Invoice uploaded by supplier on GST PORTAL is sufficient or not
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ITC AVAILMENT on the basis of GST PORTAL
Replies (2)
Refer section 16 of the CGST Act. primary conditions - all to be satisfied:
1. Availability of invoice / debit note / documents
2. Receipt of goods/services
3. Payment made by vendor to govt - filed his GSTR 1
4. GST returns to be filed by recipient to enable 'ITC claim'
Agree with Akshay ji
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