https://www.taxtmi.com/manuals?id=7945 Section 16 entitles a registered person to claim input tax credit for inputs used in the course or furtherance of business, subject to conditions: possession of prescribed tax documents issued by a registered supplier, supplier's furnishing of outward-supply details and communication to the recipient, receipt of goods or services (including deemed receipt rules), payment of tax to the Government or valid utilisation of ITC, and filing of prescribed returns. Time limits and transitional relaxations, plus further restrictions under section 17(5) and Rule 36, affect admissibility. en-us Wed, 06 Aug 2025 11:30:00 +0530 Mon, 11 Aug 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7945 Section 16 entitles a registered person to claim input tax credit for inputs used in the course or furtherance of business, subject to conditions: possession of prescribed tax documents issued by a registered supplier, supplier's furnishing of outward-supply details and communication to the recipient, receipt of goods or services (including deemed receipt rules), payment of tax to the Government or valid utilisation of ITC, and filing of prescribed returns. Time limits and transitional relaxations, plus further restrictions under section 17(5) and Rule 36, affect admissibility. Manuals GST Wed, 06 Aug 2025 11:30:00 +0530 https://www.taxtmi.com/manuals?id=7945