Calculate the eligible Input Tax Credit (ITC) under section 16 of CGST Act,2017

Amartya Ltd., a registered firm, purchased goods in the month of April 2021 from various firms as follows:

(Amount in Rs.)

S.No. Particulars Taxable amount GST Invoice Price
1. Mourya Ltd. 2,00,000 36,000 2,36,000
2. Surya Ltd. 50,000 9,000 59,000
3. Arya Ltd. 1,00,000 18,000 1,18,000


Given that, in case of Mourya ltd. and Surya ltd. the invoices were received in April 2021, but goods were received in April 2021 (from Mourya ltd.) and May 2021 (from Surya ltd.) respectively. In case of Arya ltd. goods were received in April 2021 and invoice was received in May 2021.

How much ITC shall be available to Amartya ltd. and in which month?

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