Shivam RC (Student) 02 June 2020
As per the Provision of Section 16(2) of the CGST Act 2017, A Registered Person shall be entitled to take the credit of any input tax credit ( ITC ) in respect of any supply of goods or services or both to him when the following FOUR CONDITIONS are satisfied :
(i). Possession of a Tax Invoice.
(ii). "RECEIVED" the Goods or Services.
(iii). Supplier must have paid the Taxes.
(iv). He has furnished the RETURN under Section 39.
Therefore, since you have not yet received the goods ( Goods are in transit ), you cannot claim Input Tax Credit in the month of March 2020 according to the above mentioned Provision of the CGST Act 2017.