Before making an input tax claim, you need to obtain the tax invoice issued by your supplier or import permit and ensure that all conditions for claiming input tax are satisfied.
The input tax should be claimed in the accounting period corresponding to the date shown in the tax invoice or import permit.
You can claim for your purchases before your subsequent supply of goods or services. It is not necessary to match the input tax claim (for purchases) with output tax charged (for subsequent supply) in the same prescribed accounting period.
You imported a machine and will sell it to your customer two months later. You can claim the input tax in the accounting period which the machine was imported based on the import permit.