Eligibility of credit availed on the basis of cross charge invoice issued by head office

[Abhijeet Mane]

I had availed credit on the basis of cross charge invoice issued by head office but now officer has denied the credit by stating that invoice is not sa per rule 46 (as it is different from normal invoice).

As per rule 46 there is no provision for format or mandatory title of cross charge invoice.

AI Summary

Input tax credit eligibility: cross charge invoice format discrepancies may affect entitlement unless statutory conditions are met.
ITC entitlement is contested where a head office cross charge invoice differs from the regular tax invoice format; entitlement depends on satisfaction of the statutory eligibility conditions rather than mere invoice appearance. Taxpayers should produce documentary evidence that the supply, tax and recipient particulars meet eligibility criteria, consider rectifying or reissuing invoices if curable, and explain ERP or accounting system reasons for format differences when replying to a notice.