Input tax credit conditioned on supplier furnishing outward-supply details and communicating invoice data before claiming credit. The amendment requires that details of an invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient as specified under section 37, and only then may the recipient avail input tax credit.
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.
Provisions expressly mentioned in the judgment/order text.
Input tax credit conditioned on supplier furnishing outward-supply details and communicating invoice data before claiming credit.
The amendment requires that details of an invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient as specified under section 37, and only then may the recipient avail input tax credit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.