https://www.taxtmi.com/forum/issue?id=114786 Entitlement to input tax credit requires that tax charged on the supply be actually paid to the government; filing of GSTR-3B is treated as evidence of such payment. Appearance of invoices in GSTR-2A or possession of invoices alone does not satisfy the payment condition. Recipients should verify the supplier's filing status on the GST portal, avoid claiming credit where the supplier has not filed or deposited tax, and reverse any credit erroneously availed until the supplier accounts for and pays the tax with applicable interest. en-us Sat, 23 Mar 2019 11:04:20 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114786 Entitlement to input tax credit requires that tax charged on the supply be actually paid to the government; filing of GSTR-3B is treated as evidence of such payment. Appearance of invoices in GSTR-2A or possession of invoices alone does not satisfy the payment condition. Recipients should verify the supplier's filing status on the GST portal, avoid claiming credit where the supplier has not filed or deposited tax, and reverse any credit erroneously availed until the supplier accounts for and pays the tax with applicable interest. Discussion-Forum GST Sat, 23 Mar 2019 11:04:20 +0530 https://www.taxtmi.com/forum/issue?id=114786