ITC AVAILMENT on the basis of GST PORTAL

This discussion clarifies the conditions for availing Input Tax Credit (ITC) under GST. It addresses whether possessing a hard copy of the invoice is essential, or if an invoice uploaded by the supplier to the GST portal suffices. The key conditions, including invoice availability, receipt of goods/services, supplier's tax payment, and recipient's return filing, are highlighted based on Section 16 of the CGST Act.