https://www.taxtmi.com/article/detailed?id=8272 Under GST, input tax credit is available where taxes charged on supplies used in business meet prescribed documentary, receipt and return conditions; payment to Government may be made by a person other than the recipient without defeating credit. IGST on imports shown in a Bill of Entry in the recipient's name is within input tax if the recipient received the goods and files returns, and the 180 day reversal proviso aimed at unpaid supplier liabilities does not apply to taxes paid directly to Government. Warranty replacements treated as supplies likewise generate credit if statutory conditions and non blocking rules are met. en-us Wed, 05 Dec 2018 06:28:46 +0530 Wed, 05 Dec 2018 06:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8272 Under GST, input tax credit is available where taxes charged on supplies used in business meet prescribed documentary, receipt and return conditions; payment to Government may be made by a person other than the recipient without defeating credit. IGST on imports shown in a Bill of Entry in the recipient's name is within input tax if the recipient received the goods and files returns, and the 180 day reversal proviso aimed at unpaid supplier liabilities does not apply to taxes paid directly to Government. Warranty replacements treated as supplies likewise generate credit if statutory conditions and non blocking rules are met. Articles Goods and Services Tax - GST Wed, 05 Dec 2018 06:28:46 +0530 https://www.taxtmi.com/article/detailed?id=8272