Yes , you can claim ITC on Bank charges and it is common ITC soo take care about nature of supply, If all taxable supply then claim full otherwise proportionally and it must be reflected in GSTR 2A
As per the Provision of Section 16(2) of the CGST Act 2017, ITC on Goods or Services or both can be availed only when the following FOUR CONDITIONS are satisfied :
(1). Possession of a Tax Invoice. (2). Received the Goods or Services. (3). The Supplier must have paid the Taxes. (4). The Recipient must have filed the Return.
So if you are not in a possession of a Tax Invoice, then the condition of sub-section (2) of Section 16 is breached. Hence you should not avail ITC to avoid any type of Departmental harassment in the future.
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