05 October 2020
As per section 16(2) of the CGST act 2017 you have fulfill following conditions to claim ITC .
1. you must have valid GST Tax Invoice with correct GSTN of supplier .
2.you must receive Goods or Services
3. Your supplier should pay the tax to GOVT account collected from you
4. you should file return
In addition to above If it reflects in GSTR2A and 2B you can claim ITC , but as per act you have to fulfill above conditions and.same ITC should not be under block credit under section 17(5) of the CGST act 2017 .