Itc on goods in transit

For  ITC  you  have  to  fulfil  following   conditions  as per section 16 sub 2 of the cgst act 2017

1)  Invoice no  with  valid  GSTN no 

2) You must  receive Goods or service

3) Supplier must pay  the tax (GST )  collected form you to GOVT 

4)  Supplier  must   file the  retrun 

Thank you for the reply. My question pertains to your second point. Will the goods deemed to be received because the RR has been authorized to me.

you have fulfil all 4 conditions , so I thnink you should take ITC in April 2018 .Even if you took ITC in march 2018 ,it will be on the provisional  and tax  will  be added back to your  tax liabilitiy if you are not fulfil all 4 conditions

hi,

If we take ITC in the apr-2018, how can we reconcile for GSTR1 to GSTR2 it is very difficult to match.

I think we can claim, because amont also we paid, and we have invoice, 

They are not clared in the 2 condition, practicaly it is very difficult to do if have a too many braches.