https://www.taxtmi.com/forum/issue?id=114711 Input tax credit is claimable on a self assessment basis if statutory conditions are satisfied; absence of entries in GSTR 2A alone does not bar entitlement. The portal's GSTR 1/GSTR 2A facility is for taxpayer facilitation and does not change substantive ITC rights. The claimant bears the burden of proof, and supplier and recipient may be jointly and severally liable where supplier non compliance occurs. Pursuing supplier uploads and, if necessary, litigation or regulatory remedy are practical responses; upcoming return auto population may alter future claim mechanics. en-us Mon, 04 Mar 2019 13:11:48 +0530 Thu, 23 Jan 2025 15:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114711 Input tax credit is claimable on a self assessment basis if statutory conditions are satisfied; absence of entries in GSTR 2A alone does not bar entitlement. The portal's GSTR 1/GSTR 2A facility is for taxpayer facilitation and does not change substantive ITC rights. The claimant bears the burden of proof, and supplier and recipient may be jointly and severally liable where supplier non compliance occurs. Pursuing supplier uploads and, if necessary, litigation or regulatory remedy are practical responses; upcoming return auto population may alter future claim mechanics. Discussion-Forum GST Mon, 04 Mar 2019 13:11:48 +0530 https://www.taxtmi.com/forum/issue?id=114711