What are the conditions necessary for obtaining ITC?

Question 25 – Draft-Bills-Reports – Input Tax Credit – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 25 – Q 25. What are the conditions necessary for obtaining ITC? Ans. As per Section 16(11) of the MGL, following four conditions are stipulated: (a) The registered taxable person should be in possession of tax paying document issued by a supplier; (b) The taxable person must have received the goods and / or services; (c) The tax charged on such supply has been actually paid to t

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