https://www.taxtmi.com/forum/issue?id=116146 Assessee received goods through a broker and retains invoice and bank payment proof, but supplier denies the sale after a raid and broker absconded. To substantiate input tax credit, procure supplier GSTR 1 and GSTR 3B and confirm matches in your GSTR 2A, produce transport consignment notes or delivery proofs, and collate supplier ledger entries, bank payment evidence and lorry receipts. The burden to prove entitlement to credit rests on the claimant under Section 155 principles; lack of corroboration may prompt a show cause notice and litigation. en-us Mon, 16 Mar 2020 19:35:13 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116146 Assessee received goods through a broker and retains invoice and bank payment proof, but supplier denies the sale after a raid and broker absconded. To substantiate input tax credit, procure supplier GSTR 1 and GSTR 3B and confirm matches in your GSTR 2A, produce transport consignment notes or delivery proofs, and collate supplier ledger entries, bank payment evidence and lorry receipts. The burden to prove entitlement to credit rests on the claimant under Section 155 principles; lack of corroboration may prompt a show cause notice and litigation. Discussion-Forum GST Mon, 16 Mar 2020 19:35:13 +0530 https://www.taxtmi.com/forum/issue?id=116146