Here is complete information about the GST input tax credit you can know what are the conditions under GST section 16 that must be fulfilled in order to avail of ITC. This PDF are including a few conditions mentioned under GST section 16 of the CGST Act like return filing, goods obtained in lots or instalments, receipt of goods or services, possession of the tax-paying document, etc. Please visit: https://saginfotech.blogspot.com/2022/06/gst-itc-claiming-conditions-cgst-section-16.html