GSTR-2A
fariyad khan (49 Points)
25 February 2019fariyad khan (49 Points)
25 February 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14805 Points)
Replied 25 February 2019
As per section 16 of the CGST act 2017 , you have fulfill following conditions for ITC
1) you must have GST tax Invoice with correct GSTN number
2) you must received Goods or Services
3) Supplier should pay Tax collected From you to the Govt
4) he must file return .