ITC on purchase

This discussion addresses how to claim Input Tax Credit (ITC) on goods purchased when the supplier hasn't yet filed their GSTR 1, meaning the invoice isn't visible in your GSTR 2A. The general rule allows claiming up to 10% of the eligible ITC reflected in your GSTR 2A. Additionally, relaxations were introduced during the COVID-19 period allowing for claims exceeding the GSTR 2A reflection.