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<h1>Claiming ITC under CGST Rules 2017: Required Documents, Supplier Compliance, and Fraud Restrictions Explained.</h1> Input tax credit (ITC) under the Central Goods and Services Tax Rules, 2017, can be claimed by a registered person based on specific documents such as supplier invoices, debit notes, or customs documents. ITC is only available if these documents contain all required details, including tax amounts and GSTINs. ITC cannot be claimed for taxes paid due to fraud or misstatements. Additionally, ITC is contingent on the supplier furnishing invoice details in FORM GSTR-1, and these details being communicated in FORM GSTR-2B. Specific conditions apply for cumulative adjustments during certain periods.