https://www.taxtmi.com/acts?id=28356 Input tax credit is claimable only on specified documents such as supplier invoices, debit notes, import assessment documents and Input Service Distributor documents that contain prescribed particulars; a reduced set of core invoice details may suffice if full particulars are absent. Credit is barred where tax is paid pursuant to orders confirming demands for fraud or willful suppression. Availability of credit for invoices or debit notes is additionally conditioned on supplier furnishing of outward supply details and communication of the corresponding input credit to the recipient through the prescribed electronic statement. en-us Thu, 29 Jun 2017 10:30:40 +0530 Tue, 14 Oct 2025 15:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28356 Input tax credit is claimable only on specified documents such as supplier invoices, debit notes, import assessment documents and Input Service Distributor documents that contain prescribed particulars; a reduced set of core invoice details may suffice if full particulars are absent. Credit is barred where tax is paid pursuant to orders confirming demands for fraud or willful suppression. Availability of credit for invoices or debit notes is additionally conditioned on supplier furnishing of outward supply details and communication of the corresponding input credit to the recipient through the prescribed electronic statement. Act-Rules GST Thu, 29 Jun 2017 10:30:40 +0530 https://www.taxtmi.com/acts?id=28356