A registered person will be entitled to claim input tax credit only upon fulfillment of the following conditions:
He is in possession of tax invoice/ debit note issued by a registered supplier or any other tax paying documents;
He has received the goods and /or services or both;
The tax charged on such supply is paid to the Government by the supplier (by way of cash or by utilizing input tax credit)
He has furnished a valid return.
(ICAI FAQ PUBLICATION 06-09-2017 INPUT TAX CREDIT: FAQ NO.3)