https://www.taxtmi.com/forum/issue?id=115703 A ceiling on provisional input tax credit based on supplier-reported invoices limits the credit a recipient may set off against output liability; any shortfall must be discharged in cash to meet return-filing requirements. The provision is described as an anti-fraud measure to curb credit claims grounded on unverified invoices and places emphasis on supplier obligation to upload invoices timely, with recipients facing working-capital pressure until supplier reporting is regularised. en-us Sun, 24 Nov 2019 20:37:15 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115703 A ceiling on provisional input tax credit based on supplier-reported invoices limits the credit a recipient may set off against output liability; any shortfall must be discharged in cash to meet return-filing requirements. The provision is described as an anti-fraud measure to curb credit claims grounded on unverified invoices and places emphasis on supplier obligation to upload invoices timely, with recipients facing working-capital pressure until supplier reporting is regularised. Discussion-Forum GST Sun, 24 Nov 2019 20:37:15 +0530 https://www.taxtmi.com/forum/issue?id=115703