https://www.taxtmi.com/forum/issue?id=112301 Input tax credit for manpower supply invoices paid under reverse charge after the invoice month can be claimed under section 140 of the CGST Act by declaring the invoices in TRAN-1, permitting transitional recognition of credit where payment occurred in the transition period. en-us Sat, 08 Jul 2017 10:05:43 +0530 Thu, 23 Jan 2025 15:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112301 Input tax credit for manpower supply invoices paid under reverse charge after the invoice month can be claimed under section 140 of the CGST Act by declaring the invoices in TRAN-1, permitting transitional recognition of credit where payment occurred in the transition period. Discussion-Forum Service Tax Sat, 08 Jul 2017 10:05:43 +0530 https://www.taxtmi.com/forum/issue?id=112301