Burning issues in GST Input Tax Credit (ITC)

.. conditions are:

1. the recipient should have tax invoice or debit note in his hand

2. the recipient should have received the goods or services or both,

3. the tax charged in respect of such supply has been actually paid to the Government by the supplier, and

4. the recipient should have filed the return (GSTR-3B)

The fifth (5th) condition is given u/s 16(2)(aa) inserted vide Section 109 of Finance Act, 2021 which is yet to be notified.