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Input tax credit on laptop invoices issued while the supplier was registered is not automatically invalidated by the supplier's subsequent retrospective registration cancellation. Section 16(2)(a) requires supplier registration when the invoice is issued; cancellation governs the Department-supplier relationship and does not retrospectively erase issued invoices or the supplier's earlier tax liability. Where invoices appear in FORM GSTR-2A, the supplier filed FORM GSTR-3B, and tax payment is not alleged to be outstanding, the actual-payment condition is satisfied. Credit cannot be denied on an unalleged or speculative concern about payment correlation.
Input tax credit on laptop invoices issued while the supplier was registered is not automatically invalidated by the supplier's subsequent retrospective registration cancellation. Section 16(2)(a) requires supplier registration when the invoice is issued; cancellation governs the Department-supplier relationship and does not retrospectively erase issued invoices or the supplier's earlier tax liability. Where invoices appear in FORM GSTR-2A, the supplier filed FORM GSTR-3B, and tax payment is not alleged to be outstanding, the actual-payment condition is satisfied. Credit cannot be denied on an unalleged or speculative concern about payment correlation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
