Input tax credit conditions under GST: invoice possession, supplier reporting, receipt of supply, tax payment, return filing, and time limits. Input tax credit is available to a registered person for tax on supplies used in the course or furtherance of business, subject to prescribed conditions, restrictions and manner of utilisation. Credit requires possession of the tax invoice or debit note, communication of invoice details by the supplier, receipt of the goods or services, non-restriction of communicated credit, actual payment of tax to Government and furnishing of the return. The provision also covers deemed receipt, instalment supplies, reversal for non-payment within one hundred and eighty days, denial where depreciation has been claimed on the tax component, and time limits for availing credit, including specified transitional and revocation-related extensions.