Input tax credit conditions under GST require supplier tax payment, with tax invoices alone being insufficient for bogus ITC claims. Input tax credit under the GST framework is available only subject to the condition that the tax charged on the supply has actually been paid to the Government by the supplier. A tax invoice by itself is not sufficient where the dealer cannot produce additional material to show actual supply of goods and deposit of tax by the supplier. Proceedings for wrong availment of ITC may be initiated where tax has not been paid, has been wrongly availed, or the credit is linked to fraud or wilful misstatement.