https://www.taxtmi.com/forum/issue?id=111916 Entitlement to Input tax credit for goods delivered in instalments arises only on physical receipt of the goods; if the final instalment is not received before a return filing date, the credit cannot be claimed in that return and must be reflected in accounting and books when receipt occurs, with practice indicating recognition in the subsequent period when goods are physically received. en-us Tue, 16 May 2017 20:14:26 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111916 Entitlement to Input tax credit for goods delivered in instalments arises only on physical receipt of the goods; if the final instalment is not received before a return filing date, the credit cannot be claimed in that return and must be reflected in accounting and books when receipt occurs, with practice indicating recognition in the subsequent period when goods are physically received. Discussion-Forum GST Tue, 16 May 2017 20:14:26 +0530 https://www.taxtmi.com/forum/issue?id=111916