Import ITC Eligibility Requires Complete Invoice Details and Submission in FORM GSTR-2 per Invoice Rules.

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Full Text of the Document

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....Imports and Input Tax Credit (ITC) - Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2....