Documentary requirements and conditions for claiming input tax credit :
The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents [rule 1(1) of Input Tax Credit Rules].
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31 [Invoice of supplier of goods or services or both].
(b) a debit note issued by a supplier in accordance with the provisions of section 34.
(c) a bill of entry.
(d) an invoice issued in accordance with the provisions of section 31(3)(f) [tax paid on reverse charge basis].
(e) a document issued by an Input Service Distributor in accordance with the provisions of Invoice Rules.
(f) a document issued by an Input Service Distributor, as prescribed in rule 4(1)(g) of Input Tax Credit Rules.
Input Tax Credit only if invoice complete in all respects – Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in form GSTR-2 by such person – rule 1(2) of Input Tax Credit Rules.