https://www.taxtmi.com/article/detailed?id=7560 Input tax credit for reverse charge is allowable only upon possession of prescribed tax documents, receipt of the supply, payment of the tax (subject to provisional credit rules), and filing the return. Invoices from unregistered suppliers qualify but depend on subsequent tax payment; provisional credit can be claimed in the month the expense is incurred and GSTR 3B permits setoff in that month, with finalisation upon actual tax payment. en-us Sat, 19 Aug 2017 07:58:28 +0530 Sat, 19 Aug 2017 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7560 Input tax credit for reverse charge is allowable only upon possession of prescribed tax documents, receipt of the supply, payment of the tax (subject to provisional credit rules), and filing the return. Invoices from unregistered suppliers qualify but depend on subsequent tax payment; provisional credit can be claimed in the month the expense is incurred and GSTR 3B permits setoff in that month, with finalisation upon actual tax payment. Articles Goods and Services Tax - GST Sat, 19 Aug 2017 07:58:28 +0530 https://www.taxtmi.com/article/detailed?id=7560