Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Input tax credit restriction: admissibility limited for invoices not uploaded by suppliers, balance claimable after supplier uploads. Restriction limits ITC claimable for invoices not uploaded by suppliers; it applies to credits availed after the effective date and excludes supplies outside reporting obligations such as IGST on import, RCM and ISD credits. Taxpayers must self-assess admissible credit using GSTR 2A as on the suppliers' GSTR 1 due date. The cap is calculated on a consolidated basis against uploaded eligible credit and excludes invoices ineligible for ITC. Any balance ITC may be claimed in later months as suppliers upload details, with proportionate claims allowed until the uploaded-credit base permits full recovery.
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 restriction: admissibility limited for invoices not uploaded by suppliers, balance claimable after supplier uploads.
Restriction limits ITC claimable for invoices not uploaded by suppliers; it applies to credits availed after the effective date and excludes supplies outside reporting obligations such as IGST on import, RCM and ISD credits. Taxpayers must self-assess admissible credit using GSTR 2A as on the suppliers' GSTR 1 due date. The cap is calculated on a consolidated basis against uploaded eligible credit and excludes invoices ineligible for ITC. Any balance ITC may be claimed in later months as suppliers upload details, with proportionate claims allowed until the uploaded-credit base permits full recovery.
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