Q.Which of the following is a necessary condition for a registered dealer to claim Input Tax Credit on a purchase?
(A) The dealer's total annual turnover must exceed one crore rupees
(B) The purchase must have been made from a supplier located in a different State
(C) The dealer must possess a valid tax invoice and must have actually received the goods or services
(D) The goods purchased must be exported outside India

ITC depends on documentary proof (a valid invoice) and actual receipt of the goods/services — not on turnover size, the supplier's location, or export.

To claim Input Tax Credit, a registered dealer must, among other conditions: possess a valid tax invoice (or debit note) from a registered supplier; have actually received the goods or services; have the tax on that supply actually paid to the government by the supplier; and have furnished the required GST return, with the goods/services used in the course of business.

Option-by-option analysis:

• (A) Incorrect — a turnover threshold determines whether a dealer must REGISTER under GST at all, not whether a registered dealer can claim ITC on a specific purchase. …