https://www.taxtmi.com/forum/issue?id=113719 Eligibility to claim Input Tax Credit occurs when the recipient receives goods at a transporter warehouse that has been listed as an additional place of business and meets GST rule conditions; invoices appearing in GSTR 2A support ITC. Storage beyond e waybill validity does not automatically defeat ITC if the invoice shows the recipient's additional place of business, though objections may arise if the transporter location is not listed. Formalising possession arrangements with the transporter may permit listing its warehouse as an additional place and enable ITC when goods are subsequently moved to the recipient's premises. en-us Wed, 09 May 2018 13:34:52 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113719 Eligibility to claim Input Tax Credit occurs when the recipient receives goods at a transporter warehouse that has been listed as an additional place of business and meets GST rule conditions; invoices appearing in GSTR 2A support ITC. Storage beyond e waybill validity does not automatically defeat ITC if the invoice shows the recipient's additional place of business, though objections may arise if the transporter location is not listed. Formalising possession arrangements with the transporter may permit listing its warehouse as an additional place and enable ITC when goods are subsequently moved to the recipient's premises. Discussion-Forum GST Wed, 09 May 2018 13:34:52 +0530 https://www.taxtmi.com/forum/issue?id=113719