Replied 20 December 2020
As per the Provision of Section 16(2) of the CGST Act 2017, Input Tax Credit ( ITC ) can be claimed if the following FOUR CONDITIONS are satisfied :
(1). Possession of a Tax Invoice
(2). Received the Goods or Services or both
(3). Supplier must have paid the taxes to the Government exchequer and
(4). Recipient must have filed the Return.
So if you have satisfied all the above mentioned four conditions of claiming ITC, then you can claim the full ITC in one go. Also crosscheck that the Invoices are being reflected in FORM GSTR-2B.