Documentary evidences and conditions for availing the Input Tax Credit :
Input Tax Credit can be availed on the basis of following documents namely, :-
* Tax Invoice
*Debit Note
*Bill of Entry
* ISD Invoice
* ISD Credit note
* Tax invoice raised under RCM and Proof of payment of tax
Input Tax Credit can be availed only if all particulars are applicable as per respective rule of CGST Rules are contained in the document on the basis of which input tax credit is to be availed.