https://www.taxtmi.com/forum/issue?id=116171 Entitlement to input tax credit depends on satisfying statutory eligibility criteria-possession of proper invoices, receipt of supplies, tax charged and requisite documentary and payment evidence-and is not solely contingent on invoice reflection in suppliers' returns; restrictions linked to supplier uploading of invoices operate prospectively and cannot be applied retrospectively to deny prior claims. en-us Mon, 30 Mar 2020 11:33:36 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116171 Entitlement to input tax credit depends on satisfying statutory eligibility criteria-possession of proper invoices, receipt of supplies, tax charged and requisite documentary and payment evidence-and is not solely contingent on invoice reflection in suppliers' returns; restrictions linked to supplier uploading of invoices operate prospectively and cannot be applied retrospectively to deny prior claims. Discussion-Forum GST Mon, 30 Mar 2020 11:33:36 +0530 https://www.taxtmi.com/forum/issue?id=116171