Question5: We have procured material from Amazon.in and received invoice from various supplier.. all these items are being utilized at our manufacturing facility.., Please advice can we avail ITC of the products procured from Amazon.in'

Answer: The ITC provisions are contained in Section 16 to 21 of CSGT Act read with Rules 36 to 45 of CGST rules Section 16(2) says-- (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,''

a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;

b) he has received the goods or services or both So please check that the information's required to be given as per Rule 46 of CGST Rules are provided in the invoices If the invoice is correct you can claim ITC If you are paying to supplier through E commerce (Amazon) it will not make any difference In case of doubt please let us know the point which is creating confusion (Reply dt. 09/10/2017)