https://www.taxtmi.com/article/detailed?id=8516 The text contrasts two positions on claiming input tax credit when GSTR 3B claims exceed GSTR 2A entries: one insists on the vendor's payment of tax as a mandatory prerequisite to ITC; the other argues that practical limitations of the GST portal, possession of original tax invoices, and the provision for provisional self assessed credit under Section 41 justify provisional availment of ITC where invoice details appear in GSTR 2A, subject to supplier filing and other conditions. en-us Tue, 28 May 2019 07:22:04 +0530 Tue, 28 May 2019 07:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8516 The text contrasts two positions on claiming input tax credit when GSTR 3B claims exceed GSTR 2A entries: one insists on the vendor's payment of tax as a mandatory prerequisite to ITC; the other argues that practical limitations of the GST portal, possession of original tax invoices, and the provision for provisional self assessed credit under Section 41 justify provisional availment of ITC where invoice details appear in GSTR 2A, subject to supplier filing and other conditions. Articles Goods and Services Tax - GST Tue, 28 May 2019 07:22:04 +0530 https://www.taxtmi.com/article/detailed?id=8516