Conditions to Claim Input Tax Credit in GST

1. Person should be in possession of Invoice/Debit Note/Other Documents
2. He has Received Goods
3. Tax Charged has Actually been paid to Government in Cash /Credit
4. He has furnished GST Return

Example

Suppose Good Sold by A to B of Rs 100000+5% GST.

In this case, A has to deposit 5000 GST to the government

In this case, if A does not deposit this 5000 Output, then B will not get Input of the same in his Return

A can deposit this Output by

• Either Paying Challan
• Or Using his Input tax credit on purchase if available