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of <h1>Claiming Input Tax Credit: Required Documents and Restrictions Under Sections 31 and 34 for Registered Persons</h1> A registered person, including an Input Service Distributor, can claim input tax credit based on specific documents such as an invoice issued per section 31, a debit note under section 34, a customs bill of entry, or an ISD invoice. The document must contain all required particulars as per the Invoice Rules, and relevant information must be submitted in FORM GSTR-2. Input tax credit cannot be claimed for taxes paid due to confirmed demands arising from fraud, willful misstatement, or suppression of facts.
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