TaxTMI 
TaxTMI 
received intimation u/s 61 stating that the tax payer in june 2021 fraudulently availed ITC without receipt of goods. reason cited is that e way bill has not been generated by the supplier. however the facts are goods is received by the tax payer and invoices are reflected in GSTR 2A. payment has aslo been paid against the purchase invoices. is it e way bill mandatory to claim ITC.
IS IT MANDATORY TO HAVE E WAY BILL TO CLAIM ITC
15 May 2023 
4 Replies 
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E-way bill not mandatory for claiming ITC; recipients may rely on other evidence and bear the burden of proof.
E-way bill is not mandatory to claim ITC; entitlement depends on satisfying Section 16(2) conditions including possession of prescribed documents and receipt of goods. Under Section 155 the claimant bears the burden of proving eligibility, but documentary and transactional evidence other than an e-way bill-transport receipts, freight/toll payments, invoices in supplier returns, CCTV, driver statements, stock records and payment proof-can demonstrate receipt. The department must adduces cogent material to prove fraud; absent such material, bona fide recipients meeting statutory conditions should not be denied ITC. (AI Summary)
E-way bill is not mandatory to claim ITC; entitlement depends on satisfying Section 16(2) conditions including possession of prescribed documents and receipt of goods. Under Section 155 the claimant bears the burden of proving eligibility, but documentary and transactional evidence other than an e-way bill-transport receipts, freight/toll payments, invoices in supplier returns, CCTV, driver statements, stock records and payment proof-can demonstrate receipt. The department must adduces cogent material to prove fraud; absent such material, bona fide recipients meeting statutory conditions should not be denied ITC. (AI Summary)