https://www.taxtmi.com/article/detailed?id=8791 The Sixth Amendment to the Central GST Rules conditions availability of Input Tax Credit on suppliers having uploaded invoice/debit note details in their returns and caps the credit claimable for invoices not uploaded by suppliers to a prescribed proportion of eligible credit. This imposes on bona fide purchasers an obligation to verify supplier return reporting before claiming full credit and raises operational questions on timing, periodicity and treatment of suppliers filing returns quarterly. en-us Wed, 23 Oct 2019 07:49:44 +0530 Wed, 23 Oct 2019 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8791 The Sixth Amendment to the Central GST Rules conditions availability of Input Tax Credit on suppliers having uploaded invoice/debit note details in their returns and caps the credit claimable for invoices not uploaded by suppliers to a prescribed proportion of eligible credit. This imposes on bona fide purchasers an obligation to verify supplier return reporting before claiming full credit and raises operational questions on timing, periodicity and treatment of suppliers filing returns quarterly. Articles Goods and Services Tax - GST Wed, 23 Oct 2019 07:49:44 +0530 https://www.taxtmi.com/article/detailed?id=8791