Which out of the following is the false statement regarding eligibility and conditions for taking input tax credit as per section 16 of CGST Act ?

(A) Every registered person is eligible to take credit of GST charged to him for his inward supply of goods/services if he uses such supplies in course or furtherance of his business.

(B) Payment of tax and filing of return is also necessary to claim ITC.

(C) Where the goods against an invoice are received in lots or installments, the registered person shall be entitled to take credit upon receipt of the last lot or installment.

(D) Depreciation under section 32 of the Income Tax Act shall be claimed on the tax portion on which ITC has been claimed.