https://www.taxtmi.com/forum/issue?id=115681 Entitlement to input tax credit requires possession of a tax invoice or prescribed document issued by a registered supplier and actual receipt of the goods or services; an invoice issued in the purchaser's name with supplier GST details typically permits claiming the credit. However, return matching requirements for invoice visibility and administrative circular restrictions can limit credit, and capitalization of the laptop or non taxable outward supplies affects availability of credit. en-us Mon, 18 Nov 2019 13:15:54 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115681 Entitlement to input tax credit requires possession of a tax invoice or prescribed document issued by a registered supplier and actual receipt of the goods or services; an invoice issued in the purchaser's name with supplier GST details typically permits claiming the credit. However, return matching requirements for invoice visibility and administrative circular restrictions can limit credit, and capitalization of the laptop or non taxable outward supplies affects availability of credit. Discussion-Forum GST Mon, 18 Nov 2019 13:15:54 +0530 https://www.taxtmi.com/forum/issue?id=115681