Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Generally no. ITC is available only for invoices reflected in your GSTR-2B, along with the other conditions of section 16.
Detailed explanation
The supplier must have furnished the invoice details in GSTR-1 so that they appear in GSTR-2B, the tax must have been paid, and you must have received the goods or services and hold a valid invoice.
Applicability
Registered recipients
Exceptions
Special provisions apply to imports of goods and certain reverse charge supplies.
Legal references
Section 16(2)(aa), CGST Act, 2017; Rule 36(4)
Applicable period
Current
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