TaxTMI 
TaxTMI 
Dear Experts,
Is there any new rule come in GST, stating that we can take ITC credit only for the bills seen in GSTR-2A
with effect from 01.10.2018....
GST - ITC CREDIT - NEW RULES ANY
26 Sep 2018 
6 Replies 
1417 Views Asked by
Input tax credit eligibility tied to GSTR-2A auto-population; suppliers must upload invoices or buyers may be unable to claim credit.
ITC will be tied to supplier-filed invoices auto-populated in GSTR-2A; such invoices will be locked for amendment and only debit/credit notes can adjust tax effects. Until rollout, continue self-declaration and reconcile claimed ITC with GSTR-2A; ensure suppliers upload GSTR-1 and pay tax and consider contractual protections for missing invoices. (AI Summary)
ITC will be tied to supplier-filed invoices auto-populated in GSTR-2A; such invoices will be locked for amendment and only debit/credit notes can adjust tax effects. Until rollout, continue self-declaration and reconcile claimed ITC with GSTR-2A; ensure suppliers upload GSTR-1 and pay tax and consider contractual protections for missing invoices. (AI Summary)