https://www.taxtmi.com/forum/issue?id=112134 The note addresses whether invoices issued under the pre-GST regime remain effective for legacy excise and sales tax credits when goods dispatched before GST commencement are received after transition, and whether suppliers may lawfully stop dispatches. It concentrates on documentary and temporal criteria-invoice date and supply-in-transit status-as determinative for recognition of input tax credit and the availability of legacy compliance mechanisms such as C forms, with practical implications for preserving pre-GST tax documentation and avoiding supply disruption. en-us Fri, 23 Jun 2017 11:06:50 +0530 Thu, 23 Jan 2025 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112134 The note addresses whether invoices issued under the pre-GST regime remain effective for legacy excise and sales tax credits when goods dispatched before GST commencement are received after transition, and whether suppliers may lawfully stop dispatches. It concentrates on documentary and temporal criteria-invoice date and supply-in-transit status-as determinative for recognition of input tax credit and the availability of legacy compliance mechanisms such as C forms, with practical implications for preserving pre-GST tax documentation and avoiding supply disruption. Discussion-Forum GST Fri, 23 Jun 2017 11:06:50 +0530 https://www.taxtmi.com/forum/issue?id=112134