The aim of input tax credit practices under Goods and Services Tax (GST) scenario was to eliminate the cascading effect completely and provide the encouraging and conducive environment in the indirect taxation system in India. The most unique feature of GST is uninterrupted and seamless flow of input tax credit throughout the country through CGST, SGST or UGST and IGST. The author tries to analyses the provisions relating to ‘Eligibility, Conditions and Restrictions for entitling Input Tax Credit (ITC) and its utilization’, as per the provisions of the GST Act.