Itc claim input

The criteria for claiming Input Tax Credit (ITC) depends on the date of receipt of the goods or services, and not the date of the invoice/bill.

In your example, if the goods were received on 2nd February 2023, you can claim the Input Tax Credit (ITC) in the month of February 2023, as per the provisions of the GST law.

Under GST, the ITC is available on the basis of the matching principle. This means that the ITC can only be claimed when the corresponding tax liability has been paid by the supplier. In the case of the delayed receipt of goods, the ITC can be claimed in the tax period in which the goods or services are received.

Therefore, if the goods are received in February 2023, the ITC can be claimed in the February 2023 GST return.