Skip to content

CA Intermediate · Taxation · Input Tax Credit

Mehta Enterprises received goods on 10 March 2026 against a tax invoice dated 5 March 2026 for Rs 1,00,000 plus GST of Rs 18,000. The supplier reported the invoice in GSTR-1 and it appears in GSTR-2B. The goods were received in two lots; lot 1 worth Rs 60,000 plus GST Rs 10,800 was received on 10 March and lot 2 on 20 April 2026. The supplier delivered under a single invoice, not in instalments by separate arrangement. When can Mehta claim ITC on the invoice?

Mehta can claim the full Rs 18,000 only when the last lot is received, that is in April 2026. For goods received in lots against one invoice, ITC is available upon receipt of the last lot, not proportionately.

  1. ARs 10,800 in March and Rs 7,200 in April
  2. BFull Rs 18,000 in the month the last lot is receivedCorrect
  3. CFull Rs 18,000 in March 2026
  4. DNothing until payment is made to the supplier

Explanation

Where goods are received in lots or instalments under one invoice, the registered person is entitled to ITC upon receipt of the last lot. So the whole Rs 18,000 is claimable in April 2026, when lot 2 arrives. Claiming proportionately lot-wise is not permitted.

Did you get it right without looking?

One question tells you little. A timed set on Input Tax Credit shows your real accuracy, how long you take and where you lose marks.

Practise Input Tax CreditFree diagnostic mock

More Input Tax Credit questions