As per the SGST and CGST Act, a taxable person who is registered as per the GST Act and is paying the tax due is eligible to claim ITC. There are certain conditions in place for him. He must have a tax invoice or debit note that has been issued by the supplier. He should have paid input tax or tax in cash as defined in section 41 of the GST Act. It is mandatory that he receives either both goods or services or one of them. Another condition is that he should have filed for returns as per section 39 of the GST Act.