CANVAT credit

[Guest]

Dear Sir,

Is GRN is mandatory for taken CANVAT Credit??

Thanks & Regards,

Sanjay Vasava

AI Summary

Goods Receipt Note Not Mandatory for CENVAT Credit Claims under Rule 9; Invoices and Records Sufficient A user inquired whether a Goods Receipt Note (GRN) is mandatory for claiming CENVAT credit. Multiple respondents clarified that GRN is not required under the CENVAT Credit Rules, 2004. One expert referenced Rule 9, confirming GRN is not listed as a necessary document. Another contributor cited a Tribunal decision supporting this interpretation, emphasizing that the absence of GRN does not conclusively prove non-receipt of goods, as long as invoices and inputs are recorded in statutory records. The discussion highlights the non-mandatory nature of GRN for CENVAT credit claims.