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What makes an online purchase eligible for ITC?
Under Section 16 of the Central Goods and Services Tax Act, 2017, a registered person may take credit for input tax charged on goods or services used or intended to be used in the course or furtherance of business, subject to conditions and restrictions. The purchase channel—marketplace, seller website, or otherwise—is not the test. The nature and use of the supply, the supporting document, supplier compliance, and your return compliance matter.
For a claim, check that you meet the statutory conditions, including possession of a tax invoice, debit note, or other prescribed tax-paying document; receipt of the goods or services; payment of tax to the government by the supplier as required; and filing the applicable return. See the CGST Act, Section 16 and the CGST Rules.
How to check and claim ITC on a marketplace purchase
- Confirm registration and business use. The claimant must be GST-registered, and the purchase must be used or intended for business. Identify any private or exempt-supply use before calculating the eligible amount.
- Obtain the supplier’s tax invoice or prescribed document. Do not rely only on an order confirmation or payment receipt. Check the supplier and recipient details, invoice number and date, item or service description, taxable value, GST rate and tax amount, and the recipient GSTIN where applicable. Refer to the CGST Rules and tax invoice rules.
- Identify the actual supplier. A marketplace may facilitate the transaction, but the seller or other supplier’s GST registration is generally the one to check on the invoice. Confirm that the document corresponds to the purchase and the correct buyer details.
- Reconcile the invoice with supplier-reported information. Compare the document with invoice information available to you through GST portal recipient-side records, commonly GSTR-2B. If a record is missing or incorrect, contact the seller to address the reporting or invoice error before claiming. An order confirmation does not substitute for the required tax document or supplier reporting.
- Apply eligibility and blocked-credit rules. Check whether Section 17 blocks credit or requires apportionment. Do not claim the full tax amount when the purchase is partly for personal use or relates to exempt supplies.
- Claim through the applicable GST return process and keep records. Report only eligible credit using the return process applicable to your filing circumstances. Preserve the invoice and accounting records showing input tax and ITC claimed. See the CGST Rules and record-keeping provisions. GST portal labels, return tables, and filing steps can change; consult current official portal guidance rather than relying on a generic click path.
- Track supplier payment and the claim deadline. If you do not pay the supplier the value of the supply plus tax within 180 days from the invoice date, the statutory rules generally require the availed credit to be added to output tax liability with interest; credit may be re-availed after payment. The general time limit for taking credit is tied to the due date for the September return following the relevant financial year or furnishing the annual return, whichever is earlier. Amendments and special provisions may affect the applicable period, so check the consolidated law for the financial year involved.
Purchases that may be restricted or require special treatment
Personal use, exempt supplies, or mixed use
Credit is not generally available for the portion attributable to non-business use or exempt supplies. If a purchase serves both eligible and ineligible purposes, apportion the credit under the applicable rules instead of claiming all the GST shown on the invoice. The CGST Act, Section 17 sets out restrictions and apportionment principles.
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Blocked-credit categories
Section 17(5) blocks credit in specified circumstances, subject to statutory exceptions. Examples include certain motor vehicles, food and beverages, club or fitness membership, some insurance and rent-a-cab services, travel benefits, and certain construction costs. The category and any exception depend on the facts; do not assume every purchase in one of these broad areas is automatically blocked or automatically eligible. Review the statutory blocked-credit provisions.
Purchases from a composition taxpayer
A composition taxable person cannot charge GST in the usual way, so CBIC says the buyer cannot claim ITC on such a purchase. Check the supplier’s status and the document provided. See the CBIC GST FAQs.
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Capital goods and income-tax depreciation
If you claim depreciation under income-tax law on the GST component of capital goods, Section 16 bars ITC on that same tax component. Do not claim both benefits on the same GST amount. See CGST Act, Section 16.
Imports and reverse-charge transactions
An overseas seller or a transaction subject to reverse charge may involve different documentation and payment rules from an ordinary domestic marketplace purchase. The general domestic workflow above is not a complete import or reverse-charge guide; have the transaction reviewed before claiming.
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If goods are returned or the price or tax is adjusted, the supplier may issue a credit note. Account for the corresponding ITC adjustment under the rules applicable to that transaction. The tax invoice rules address credit notes; check current requirements before calculating an adjustment.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Records to retain
- The supplier-issued tax invoice, debit note, or other prescribed tax-paying document.
- Records that support receipt of the goods or services and their business purpose.
- Relevant supplier-reported invoice information and reconciliation details.
- Accounts showing input tax and ITC claimed, along with evidence of supplier payment where relevant.
For an unusual transaction, a high-value claim, mixed business and personal use, exempt supplies, imports, or reverse charge, consult a GST practitioner who can apply the current law to the facts.
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