As per the Draft Input Tax Credit Rules, input tax credit on capital goods is allowed if the same are used exclusively for the supply of taxable goods including zero-rated goods. If they are used partially for the exempted goods and taxable goods, then ITC has to be taken the basis of Rule 8.
india-gst.in 
Hi Sir, I have one question regarding GSTR-2, as per my current knowledge all my b2b transaction will get autofill in my GSTR-2 A, if any of my supplier not uploaded an invoice related to me as a buyer i can submit in my GSTR-2, now the problem is as per GSTR-2 Return format available on google suggest that as a buyer i have to submit data for say table 4 b2b apart from other details TAXABLE VALUE, TAX AMOUNT, IGST AVAILABLE , IGST CLAIMED.My question related to “TAX AMOUNT” as a buyer i never entered this amount in my books. so while submitting GSTR-2 for invoice which is not uploaded my supplier can i skip or have to manually entered, if i skip how it will be auto populate in GSTR-1 A. Looking forward to your guidance.
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now we need to capture the same in the system.
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