ITC Eligibility Checker: Can I Claim Input Tax Credit?

1. Conditions for claiming ITC (Section 16)

Tick every statement that is true for this purchase.

I hold a tax invoice or debit note from the supplier.I have received the goods or services (or they were delivered to someone on my direction).The invoice appears in my GSTR-2B for the period.The supplier has paid the tax to the government (I have no reason to believe otherwise).I have filed or will file my GSTR-3B for the period.The purchase is used for business, not personal use or exempt supplies.I will pay the supplier within 180 days of the invoice date.I am claiming before 30 November after the end of the financial year (or the annual return date, if earlier).

2. Blocked credits (Section 17(5))

Tick any category the purchase falls into.

Motor vehicles for up to 13 people (including the driver), unless you deal in them, run passenger transport, or train drivers.Food and beverages, outdoor catering, beauty treatment, health services, cosmetic or plastic surgery.Club, health or fitness centre membership.Rent-a-cab, life insurance or health insurance, unless the law requires you to provide it to employees.Travel benefits for employees on leave or home travel concession.Works contract or goods and services for constructing immovable property on your own account (other than plant and machinery).Goods lost, stolen, destroyed, written off, or given away as gifts or free samples.Goods or services for personal consumption.Tax paid under the composition scheme.

Not yet: 8 conditions still open.

I hold a tax invoice or debit note from the supplier.
I have received the goods or services (or they were delivered to someone on my direction).
The invoice appears in my GSTR-2B for the period.
The supplier has paid the tax to the government (I have no reason to believe otherwise).
I have filed or will file my GSTR-3B for the period.
The purchase is used for business, not personal use or exempt supplies.
I will pay the supplier within 180 days of the invoice date.
I am claiming before 30 November after the end of the financial year (or the annual return date, if earlier).

An invoice missing from GSTR-2B is the most common gap. See GSTR-2B reconciliation.

A checklist for planning, not legal advice. The exceptions in Section 17(5) are narrow; confirm edge cases with your CA.

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Frequently asked questions

What are the conditions to claim ITC?

You need a tax invoice or debit note, you must have received the goods or services, the invoice must appear in GSTR-2B, the supplier must have paid the tax, and you must file your return. You also have to pay the supplier within 180 days.

What is a blocked credit?

Section 17(5) lists purchases on which ITC is not allowed even with a valid invoice, such as most motor vehicles, food and beverages, club memberships, personal consumption and construction of immovable property on your own account.

What is the time limit to claim ITC?

ITC for a financial year can be claimed up to 30 November of the following year, or the date you file the annual return if that is earlier.

Sources

GST rules change. Check the current position at the official source before you file or pay.

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ITC eligibility checker