Condition of availing ITC possession of Hard Copy of Invoice or Debit Note is mandatory
or
Invoice uploaded by supplier on GST PORTAL is sufficient or not
Refer section 16 of the CGST Act. primary conditions - all to be satisfied:
1. Availability of invoice / debit note / documents
2. Receipt of goods/services
3. Payment made by vendor to govt - filed his GSTR 1
4. GST returns to be filed by recipient to enable 'ITC claim'
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