https://www.taxtmi.com/article/detailed?id=14771 ITC is claimable only when a registered person holds a valid tax invoice or debit note, the supplier reports the invoice details via the GST portal and communicates them to the buyer, the goods or services have been received (including deemed receipt), the tax charged has been paid to the government by the supplier, and the buyer has filed the relevant returns; additional provisos address installment deliveries, reversal where payment to supplier is not made within specified timeframes, reclaiming reversed ITC upon payment, exclusion of GST component claimed as depreciation, and statutory time limits for filing claims. en-us Tue, 08 Jul 2025 08:37:23 +0530 Tue, 08 Jul 2025 08:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14771 ITC is claimable only when a registered person holds a valid tax invoice or debit note, the supplier reports the invoice details via the GST portal and communicates them to the buyer, the goods or services have been received (including deemed receipt), the tax charged has been paid to the government by the supplier, and the buyer has filed the relevant returns; additional provisos address installment deliveries, reversal where payment to supplier is not made within specified timeframes, reclaiming reversed ITC upon payment, exclusion of GST component claimed as depreciation, and statutory time limits for filing claims. Articles Goods and Services Tax - GST Tue, 08 Jul 2025 08:37:23 +0530 https://www.taxtmi.com/article/detailed?id=14771