In order to be eligible for ITC under GST, the following requirements must be satisfied:

1. GST Registration: The claimant must be a GST-registered taxpayer.
2. Valid Tax Invoice: Possession of a valid tax invoice or debit note issued by a registered supplier.
3. Receipt of Goods/Services: The goods or services must have been received.
4. Tax Payment: The supplier must have paid the GST to the government.
5. Return Filing: The claimant must have filed the necessary GST returns.
6. Payment to Supplier: Payment for the supply must be made to the supplier within 180 days from the invoice date.