# ITC Claim: References

## ITC Ineligibility

This section describes the various sections and rules pertaining to ineligibility of ITC claims.

| Law                       | Nature      | Description                                                                               |
| ------------------------- | ----------- | ----------------------------------------------------------------------------------------- |
| CGST Rule 38              | Permanent   | Reversal of credit by a banking company or a financial institution                        |
| CGST Rule 42              | Permanent   | Goods or services: Used for personal consumption or used to provide exempt supply         |
| CSGT Rule 43              | Permanent   | Capital goods or services: Used for personal consumption or used to provide exempt supply |
| CGST Act Section 16(4)    | Permanent   | On account of limitation of time period on claiming ITC                                   |
| PoS mismatch Rule         | Permanent   | State of recipient of an intra-state supply is different than place of supply             |
| CGST Act Section 17(5)    | Permanent   | Block list for ITC claim                                                                  |
| CGST Rule 37              | Reclaimable | Non-payment of consideration to supplier within 180 days                                  |
| CGST Act Section 16(2)(a) | Reclaimable | Not having valid tax invoice                                                              |
| CGST Act Section 16(2)(b) | Reclaimable | Goods or service not yet received                                                         |
| CGST Act Section 16(2)(c) | Reclaimable | Tax has not been paid to the government                                                   |