Input tax credit documentation requires prescribed records, mandatory supply details, supplier reporting, and recipient credit communication.

Input tax credit requires specified records, including eligible invoices, debit notes, import assessment documents, and Input Service Distributor documents. Records must generally contain applicable invoicing particulars, although credit may be availed on documents containing the tax charged, supply description, total value, supplier and recipient GSTINs, and the place of supply for inter-State supplies. Credit cannot be availed for tax paid under fraud-related confirmed demands and, for reportable invoices or debit notes, requires supplier furnishing in GSTR-1 or the invoice furnishing facility and recipient communication in GSTR-2B.

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