Regarding Itc

Yes... You can claim ITC if Gstin and Company name also in that Invoice...

agree with raja sir.

Credit not available based on invoice ONLY.

Pl, see sec 16 - 4 conditions if met yes. Main is - Is it used for furtherance fo business? If met eligible to co.

Yes , if you have the Tax Invoice & Gstn is mentioned therein & Reced the Goods .

But remaing 2 condition (c) the GST has been deposited by supplier : which cannot known as of today because GSTR3 is not applicable . on the basis of GSTR 3b the recepient cannot know that whether the supplier has deposited the tax on invoice raised to him .
(Morever section 41 : Tax payer can Take ITC on self assessment in his return & same will be Provisionally credit to ECL )


(d) the supplier has furnished the return

Hence If its for business or furtherance business , have reced the Tax Invoice & Goods You can avail ITC

but sir if that amount will not show in 2A. Than will we deposited it in annual return ????

Can I take ITC if we construct a factory & plant a machinery?

@ Rajiv.,

Then why this question...?
But, In current situation many more taxpayers and sellers not file / shown their sales details in GST returns...
If You have valid tax invoices then You can claim ITC based on invoice.

@ Mr Faheem Akram., ITC not available for building construction related. But, Machinery related can be taken** as per furthermore of business and it's details...

good clarification and information