Input Tax Credit eligibility requires possession of tax invoice, receipt of supply, tax paid, and return filed. Section 16(11) requires that to claim Input Tax Credit a registered taxable person must: be in possession of a tax-paying document issued by the supplier; have received the goods and/or services; ensure the tax charged on the supply has been actually paid to the government in cash or through utilization of input tax credit; and have furnished the return under section 27.