https://www.taxtmi.com/article/detailed?id=8652 Credit is available only when prescribed conditions are met: possession of the tax invoice, receipt of goods or services, supplier having paid the tax, and filing of the relevant return. Under the proposed return process, taxpayers must accept invoices in GST ANX-2 by the due date or they will be deemed accepted and must be reconciled or reversed within the same month. Statutory time bars limit claims thereafter; unclaimed credits in the annual return lapse and cannot be reclaimed. en-us Fri, 02 Aug 2019 06:21:06 +0530 Fri, 02 Aug 2019 06:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8652 Credit is available only when prescribed conditions are met: possession of the tax invoice, receipt of goods or services, supplier having paid the tax, and filing of the relevant return. Under the proposed return process, taxpayers must accept invoices in GST ANX-2 by the due date or they will be deemed accepted and must be reconciled or reversed within the same month. Statutory time bars limit claims thereafter; unclaimed credits in the annual return lapse and cannot be reclaimed. Articles Goods and Services Tax - GST Fri, 02 Aug 2019 06:21:06 +0530 https://www.taxtmi.com/article/detailed?id=8652