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<h1>Input Tax Credit Claims Require Valid Invoices, Supplier Reporting, Tax Payment, and Timely Return Filing Under Section 16(2)</h1> The text details the conditions for claiming Input Tax Credit (ITC) under Section 16(2) of the CGST Act. Key requirements include possessing a valid tax invoice, receiving goods or services, ensuring supplier has reported the supply, paying the tax to the government, and filing the required return. The documentary requirements, restrictions on ITC claims, and important clarifications regarding invoice reporting and credit availability across different scenarios and time periods.