https://www.taxtmi.com/forum/issue?id=116529 The discussion concludes that input tax credit for a single invoice may be claimed only once; if goods are received in lots or instalments the credit is allowable only upon receipt of the last lot, and GST contains no provision permitting phased or piecemeal claiming as existed for certain prior regime capital goods. en-us Fri, 10 Jul 2020 18:36:01 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116529 The discussion concludes that input tax credit for a single invoice may be claimed only once; if goods are received in lots or instalments the credit is allowable only upon receipt of the last lot, and GST contains no provision permitting phased or piecemeal claiming as existed for certain prior regime capital goods. Discussion-Forum GST Fri, 10 Jul 2020 18:36:01 +0530 https://www.taxtmi.com/forum/issue?id=116529