prasad Nilugal
( GST Practitioner & Accounts )
(14187 Points)
Replied 29 September 2018
AS per section 16 of the CGST act 2017 to avail ITC
1) You must Tax Invoice with correct GSTN no issued by supplier registered under GST.
2) You must received Goods or service
3) Supplier must pay the GST (tax) to Govt collected form you
4) you must file retrun .
you have to fulfil all above conditions .
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