https://www.taxtmi.com/forum/issue?id=116173 ITC taken without a supplier invoice conflicts with Section 16 documentary conditions and Rule 36; absence of an invoice can justify disallowance. If tax paid under RCM was debited from the Electronic Cash Ledger and transferred to government, taxpayer can argue no revenue loss and contest demand or seek limited penalty under Section 125. Practical remedies include reversing the ITC and re-availing it upon issuance of the invoice; where tax was not transferred to government account, disallowance and revenue-loss findings are sustainable. en-us Mon, 30 Mar 2020 11:41:33 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116173 ITC taken without a supplier invoice conflicts with Section 16 documentary conditions and Rule 36; absence of an invoice can justify disallowance. If tax paid under RCM was debited from the Electronic Cash Ledger and transferred to government, taxpayer can argue no revenue loss and contest demand or seek limited penalty under Section 125. Practical remedies include reversing the ITC and re-availing it upon issuance of the invoice; where tax was not transferred to government account, disallowance and revenue-loss findings are sustainable. Discussion-Forum GST Mon, 30 Mar 2020 11:41:33 +0530 https://www.taxtmi.com/forum/issue?id=116173