Provisional Input Credit

[puneet virmani]

What is provisional Input Credit under GST. For what period it's available and conditions for availing the same.

AI Summary

Provisional GST Input Credit: Avail Within Six Months of Vendor Payment, Conditions Apply. A query was raised regarding provisional input credit under GST, specifically its availability period and conditions. The response clarified that input tax credit can be availed on a provisional basis, provided payment is made to the vendor within six months.