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of <h1>Input Tax Credit claims require valid documents and supplier compliance under GST rules</h1> A registered person, including an Input Service Distributor, may claim input tax credit (ITC) based on specified documents such as supplier invoices, debit notes, bills of entry, or distributor invoices, provided these documents contain required particulars or at least key details like tax amount, supply description, value, GSTINs, and place of supply. ITC cannot be claimed for tax paid under orders related to fraud, wilful misstatement, or suppression of facts. Additionally, ITC claims are disallowed unless the supplier has furnished invoice or debit note details in the outward supplies statement and the recipient has received corresponding communication in the prescribed form. These conditions ensure proper documentation and compliance for ITC claims under GST law.
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