Taking ITC on same invoice more than once

[ASHOK PATRA]

Whether GST credit can be taken more than once (may be twice) in different months against same GST invoice issued by vendor without exceeding GST amount charged in the said invoice?

AI Summary

Input tax credit in installments is not permitted; credit arises only upon receipt of the final lot.
The discussion concludes that input tax credit for a single invoice may be claimed only once; if goods are received in lots or instalments the credit is allowable only upon receipt of the last lot, and GST contains no provision permitting phased or piecemeal claiming as existed for certain prior regime capital goods.