https://www.taxtmi.com/forum/issue?id=110923 An invoice may be billed to a corporate address while goods are received at a plant and a ship-to address on the invoice allows preparation of a GRN at the receiving location. The absence of GRN/BIN cards alone cannot conclusively establish non-receipt of inputs, since these are not prescribed documents; where invoices, statutory records and production outcomes corroborate receipt, denial of input credit on that sole basis is not justified. en-us Sat, 17 Sep 2016 22:16:33 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110923 An invoice may be billed to a corporate address while goods are received at a plant and a ship-to address on the invoice allows preparation of a GRN at the receiving location. The absence of GRN/BIN cards alone cannot conclusively establish non-receipt of inputs, since these are not prescribed documents; where invoices, statutory records and production outcomes corroborate receipt, denial of input credit on that sole basis is not justified. Discussion-Forum Indian Laws Sat, 17 Sep 2016 22:16:33 +0530 https://www.taxtmi.com/forum/issue?id=110923