Input tax credit eligibility requires supplier invoice details to be furnished and communicated to the recipient under the compliance framework. Input tax credit eligibility under section 16 was tightened by insertion of an additional condition requiring that the details of the invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient in the manner specified under section 37. The amendment applies as a further compliance requirement in sub-section (2) of section 16 and is effective from 01-01-2022.
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 eligibility requires supplier invoice details to be furnished and communicated to the recipient under the compliance framework.
Input tax credit eligibility under section 16 was tightened by insertion of an additional condition requiring that the details of the invoice or debit note be furnished by the supplier in the statement of outward supplies and communicated to the recipient in the manner specified under section 37. The amendment applies as a further compliance requirement in sub-section (2) of section 16 and is effective from 01-01-2022.
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