ITC without Invoice

This discussion explores the possibility of claiming Input Tax Credit (ITC) for freight expenses, specifically railway freight in Karnataka, when a proper tax invoice is unavailable. While legally, possession of a tax invoice or debit note is mandatory for ITC claims, the practical reality can sometimes differ, especially when GSTR 2A records are available and payments have been made. The core question is whether ITC can be claimed based on GSTR 2A data alone, even without the physical invoice.