In terms of Rule 36(2), Input tax credit can be availed by a registered person only if:
All the applicable particulars prescribed in the Chapter VI [which contain Rule 46 to Rule 55] of the CGST Rules,2017 are contained in the document; and
The relevant information contained in the document is furnished in FORM
GSTR-2 (Details of inward supply) by the recipient.
Further, in terms of Rule 36(3), Input tax credit cannot be availed on the tax paid in pursuance of any order where the demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
(ICAI FAQ PUBLICATION 06-09-2017 -: Input Tax Credit: FAQ NO. 42)