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    Question

    Under Section 16 of the CGST Act, 2017, which of the

    following is NOT a valid condition for availing Input Tax Credit (ITC)?
    A Possession of a valid tax invoice or debit note issued by a registered supplier Correct Answer Incorrect Answer
    B Filing of GST return under Section 39 by the recipient Correct Answer Incorrect Answer
    C Receipt of goods or services or both Correct Answer Incorrect Answer
    D Payment of consideration including tax within 360 days of invoice date Correct Answer Incorrect Answer

    Solution

    The correct answer is D

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