Read the following :
Conditions Necessary to get Entitlement of Input Tax Credit under GST
To get the benefits of ITC, you must satisfy the following conditions:
- You must be registered as a taxable person under GST
- Goods & services on which you want to claim ITC, should have been used only for business purposes
- ITC can be claimed on taxable & zero rated supplies (exports).
- If the constitution of registered taxable person changes due to sale, merger or transfer of business, then unused ITC shall be transferred to the sold, merged or transferred business
- You can credit ITC in your Electronic credit Ledger on the common portal in a provisional manner as prescribed in the model GST law.
- To claim ITC, you need supporting documents like tax invoice, debit note, supplementary invoice, etc.
- You can claim ITC, if you have actually received some goods & services.
- To claim ITC, the Input Tax must be paid through electronic cash ledger or electronic credit ledger.
- It is mandatory to file all the applicable GST returns under section 27 like GST-1, 2, 2A, 6, 6A, 7, 7A.
- For goods which are received in lots, you can claim ITC only after you have received the final lot.
ITC is Not Available to be Claimed in the Following Cases, u/s 16(9):
- You cannot claim ITC for goods & services used for personal purposes.
- If you have acquired goods & services under a contract which results in contraction of immovable property other than plant & machinery.
- If you have paid tax on goods & services under GST composition scheme.
- If goods & services have been used to build immovable property other than plant & machinery & such property is not transferred.
- Such goods & services which have been used by employees for their personal consumption.
- If depreciation has been claimed on the cost of capital goods, then they are not eligible for Input Tax credit.
Thus as per my opinion you can claim ITC
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