Input tax credit eligibility depends on specified tax documents, supplier reporting and communication of credit details to recipients. For invoices and debit notes whose details must be furnished under section 37(1), credit requires supplier reporting in FORM GSTR-1, as amended in FORM ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Input tax credit eligibility depends on specified tax documents, supplier reporting and communication of credit details to recipients.
For invoices and debit notes whose details must be furnished under section 37(1), credit requires supplier reporting in FORM GSTR-1, as amended in FORM GSTR-1A if applicable, or through the invoice furnishing facility, and communication of the credit details to the recipient in FORM GSTR-2B. A registered person may nevertheless avail credit on a document missing some particulars if it contains the tax amount, description of goods or services, total supply value, supplier and recipient GSTINs, and the place of supply for an inter-State supply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1 
Get Daily Updates 
