One of the fundamental features of GST is the seamless flow of input
credit across the chain (from the manufacture of goods till it is
consumed) and across the country. In this section, let’s discuss about
various conditions laid down by law to avail GST input tax credit on
supply of goods or services.
All of the following conditions need to be satisfied to avail GST Input credit:
• The dealer should be in possession of Tax Invoice / Debit or Credit
Note / Supplementary Invoice
issued by a supplier registered under GST
Act.
• The said goods/services have been received.
• Returns (GSTR-3) have been filed.
• The tax charged has been paid to the government by the supplier.
