ITC on bills

This discussion clarifies whether a company can claim GST Input Tax Credit (ITC) on bills issued in the name of a company director. The consensus is that ITC cannot be claimed if the bills are not in the company's name. This is because such transactions typically appear as B2C supplies and won't reflect in the company's GSTR 2A or 2B. Furthermore, Section 16 of the GST law requires a valid tax invoice in the recipient's name to claim ITC, a condition not met in this scenario.