https://www.taxtmi.com/forum/issue?id=115013 Routine maintenance, repair and painting charges for an existing factory building are eligible for ITC to the extent such amounts are not capitalised; capitalised construction costs differ in treatment and require document-level examination. A recipient who received goods or services and the invoice in an earlier period may validly claim ITC in that period even if the supplier's upload appears later, provided invoice and tax payment conditions are satisfied. en-us Tue, 28 May 2019 12:06:34 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115013 Routine maintenance, repair and painting charges for an existing factory building are eligible for ITC to the extent such amounts are not capitalised; capitalised construction costs differ in treatment and require document-level examination. A recipient who received goods or services and the invoice in an earlier period may validly claim ITC in that period even if the supplier's upload appears later, provided invoice and tax payment conditions are satisfied. Discussion-Forum GST Tue, 28 May 2019 12:06:34 +0530 https://www.taxtmi.com/forum/issue?id=115013