Documents on the basis of which Input Tax credit can be availed

 Input Tax Credit (ITC) can be taken on the basis of following documents:-

• Invoice issued by a supplier of goods or services or both.

• Invoice issued by recipient along with proof of payment of tax.

•  Debit note issued by supplier.

• Bill of entry or similar document prescribed under Customs Act.

•  Revised invoiceDocument issued by Input Service Distributor.