ITC can be taken or not

This discussion explores the eligibility for claiming Input Tax Credit (ITC) based on specific dates. While the bill was issued on 17/07/21 and goods were received on 22/07/21, the supplier filed a return on 30/08/21. The key point is that ITC can generally be claimed if the goods were received before the supplier's return filing date, provided the supplier revises the bill and issues a tax invoice.