Home Forum Goods and Services Tax - GST Month 6 2023 2023 (6) This
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proof of receipt of service for availing ITC - Goods and Services Tax - GSTExtract As per Section 16(2) of the CGST Act, 2017 , the ITC can only be availed after satisfying certain conditions specified therein. One of the condition is 'Receipt of goods or services or both'. In case of goods, the proof of of receipt may be e-way bill, Invoice, GRN/MRN, physical stock, etc. However in case of services, except the invoice raised by the supplier, what can be the proof of receipt of services so as to comply with the condition of Section 16(2) .
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