Input tax credit entitlement requires compliant invoices and supplier reporting; noncompliance or fraud-related demands block credit. ITC is claimable only on prescribed documents-supplier invoices, specified tax-paid invoices, debit notes, customs import documents, and ISD documents-and generally only if those documents contain the Chapter VI particulars; limited exceptions permit claims where core details (tax amount, description, total value, GSTINs and place of supply for inter state) are present. ITC is disallowed for tax paid under orders confirming demands from fraud, wilful misstatement or suppression, and for invoices requiring outward-supplies reporting unless the supplier has filed those details and the recipient has the corresponding credit statement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit entitlement requires compliant invoices and supplier reporting; noncompliance or fraud-related demands block credit.
ITC is claimable only on prescribed documents-supplier invoices, specified tax-paid invoices, debit notes, customs import documents, and ISD documents-and generally only if those documents contain the Chapter VI particulars; limited exceptions permit claims where core details (tax amount, description, total value, GSTINs and place of supply for inter state) are present. ITC is disallowed for tax paid under orders confirming demands from fraud, wilful misstatement or suppression, and for invoices requiring outward-supplies reporting unless the supplier has filed those details and the recipient has the corresponding credit statement.
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