GST input tax credit requires a declaration on Form GST ITC-01 with prescribed bills and supporting documents. Claiming input tax credit requires a taxpayer declaration submitted using Form GST ITC-01, supported by prescribed bills and forms, and compliant with the procedural requirements in the specified rules; the form and supporting documents establish entitlement particulars and enable administrative verification.
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Provisions expressly mentioned in the judgment/order text.
GST input tax credit requires a declaration on Form GST ITC-01 with prescribed bills and supporting documents.
Claiming input tax credit requires a taxpayer declaration submitted using Form GST ITC-01, supported by prescribed bills and forms, and compliant with the procedural requirements in the specified rules; the form and supporting documents establish entitlement particulars and enable administrative verification.
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