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To be entitled to claim an input tax credit, a registered person must be in possession of a tax invoice. The invoice must be correctly addressed to the business receiving the supply and it must contain the relevant characteristics of a tax invoice (see Appendix 22A).

The following conditions, set out in the CGST Act, must also be met:

1. Ìý

   •ÌýÌýÌýÌý There must be a receipt of goods or services.

2. Ìý

   •ÌýÌýÌýÌý The supplier must have paid the tax charged in respect of the supply over to the government.

3. Ìý

   •ÌýÌýÌýÌý The supplier must have filed their GST returns and paid output tax to the government.

The CGST Act (read together with the GST Rules) also mandates the matching of purchases by the recipient with the supplier's statements of sales. Only eligible credits that are matched may be claimed as input tax credit.

Input tax credit relating to the tax charged on outward supplies by a registered supplier, the details of which are furnished by the supplier on a statement of outward supplies (form