Input tax credit under gst l input tax credit in gst in hindi | eligibility conditions to avail itc

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#input_tax_credit_under_gst #input_tax_credit_in_gst
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#eligibility_conditions_to_avail_itc
#itc_in_gst_in_hindi
#input_tax_credit_in_gst_in_hindi
#input_tax_credit_under_gst_in_hindi

A registered person will be eligible to claim Input Tax Credit (ITC) on the fullfilment of the following conditions:

1. Possession of a tax invoice or debit note or document evidencing payment.

2. Receipt of goods and/or services.

3. Goods delivered by supplier to other person on the direction of a registered person against a document of transfer of title of goods.

4. Furnishing of a return.

itc 2nd class

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