https://www.taxtmi.com/forum/issue?id=112914 Absent purchase invoices, scrap dealers cannot claim Input Tax Credit; collected GST must be remitted and purchase ledger entries maintained. Purchases from unregistered persons may trigger the reverse charge obligation, and payments under reverse charge can be taken as ITC to offset output tax. Payment vouchers may be used for accounting where invoices are not available, and transport charges require separate assessment for reverse charge applicability. en-us Fri, 06 Oct 2017 21:05:27 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112914 Absent purchase invoices, scrap dealers cannot claim Input Tax Credit; collected GST must be remitted and purchase ledger entries maintained. Purchases from unregistered persons may trigger the reverse charge obligation, and payments under reverse charge can be taken as ITC to offset output tax. Payment vouchers may be used for accounting where invoices are not available, and transport charges require separate assessment for reverse charge applicability. Discussion-Forum GST Fri, 06 Oct 2017 21:05:27 +0530 https://www.taxtmi.com/forum/issue?id=112914