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Documents required for claiming Input Tax Credit under GST

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Every registered taxpayer shall be entitled to an input tax credit (ITC) of GST paid on the inward supply of goods and/or services. This is subject to the conditions and restrictions given under GST Act & Rules. One of the major requirements to claim ITC is that the registered taxpayer must have possession of a tax-paying document.

Relevant Statutory Provisions:

Section 16 - Eligibility and conditions for taking input tax credit

Rule 36 - Documentary requirements and conditions for claiming input tax credit 

Documents required for taking ITC

Tax paid on input can be claimed while paying output tax dues on the basis of any of the following documents:

i) Invoice issued by the supplier of goods and/or services

ii) Invoice issued by the recipient receiving goods and/or services from unregistered supplier along with proof of payment of tax, in case of reverse charge

iii) Debit note issued by the supplier

iv) Bill of entry or similar document

v) Revised invoice

vi) Document issued by the input service distributor (ISD)

ITC claiming document must contain at least the below details:

  • Amount of tax charged
  • Description of goods or services
  • Total value of supply of goods and/or services
  • GSTIN of the supplier and recipient
  • Place of supply in case of inter-State supply

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TaxGyata Team

TaxGyata Team