https://www.taxtmi.com/article/detailed?id=8785 The notification limits available input tax credit to (a) eligible ITC matched with supplier reported data and (b) a capped provisional allowance for invoices present in books but not in supplier filings, requiring a monthly reconciliation window between supplier filing and recipient claim dates to determine admissible ITC; provisional credits must be reconciled as invoices subsequently match, and practical complications include invoice timing mismatches, value discrepancies, and quarterly supplier reporting. en-us Sat, 19 Oct 2019 07:05:20 +0530 Sat, 19 Oct 2019 11:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8785 The notification limits available input tax credit to (a) eligible ITC matched with supplier reported data and (b) a capped provisional allowance for invoices present in books but not in supplier filings, requiring a monthly reconciliation window between supplier filing and recipient claim dates to determine admissible ITC; provisional credits must be reconciled as invoices subsequently match, and practical complications include invoice timing mismatches, value discrepancies, and quarterly supplier reporting. Articles Goods and Services Tax - GST Sat, 19 Oct 2019 07:05:20 +0530 https://www.taxtmi.com/article/detailed?id=8785