https://www.taxtmi.com/forum/issue?id=114708 Entitlement to GST input tax credit for an upfront AMC payment depends on receipt of the services and possession of a tax invoice with tax paid; absent actual receipt strict entitlement is not triggered. Practitioners propose maintaining service logs, claiming credit on invoice receipt for administrative convenience, and performing year end reversals or adjustments to align ITC with actual service receipt. en-us Sat, 02 Mar 2019 18:51:16 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114708 Entitlement to GST input tax credit for an upfront AMC payment depends on receipt of the services and possession of a tax invoice with tax paid; absent actual receipt strict entitlement is not triggered. Practitioners propose maintaining service logs, claiming credit on invoice receipt for administrative convenience, and performing year end reversals or adjustments to align ITC with actual service receipt. Discussion-Forum GST Sat, 02 Mar 2019 18:51:16 +0530 https://www.taxtmi.com/forum/issue?id=114708