https://www.taxtmi.com/forum/issue?id=114999 Availability of Input Tax Credit is contested where claimed invoices do not appear in FORM GSTR-2A; the issue pits the statutory requirement that tax charged be paid by the supplier against practical limitations of the returns and matching infrastructure. Possession of original tax invoices, provisional credit rules, and non-functioning matching modules are advanced to support self-assessment-based credit, while the supplier's non-payment or non-filing undermines the claim. en-us Wed, 22 May 2019 17:13:19 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114999 Availability of Input Tax Credit is contested where claimed invoices do not appear in FORM GSTR-2A; the issue pits the statutory requirement that tax charged be paid by the supplier against practical limitations of the returns and matching infrastructure. Possession of original tax invoices, provisional credit rules, and non-functioning matching modules are advanced to support self-assessment-based credit, while the supplier's non-payment or non-filing undermines the claim. Discussion-Forum GST Wed, 22 May 2019 17:13:19 +0530 https://www.taxtmi.com/forum/issue?id=114999