https://www.taxtmi.com/article/detailed?id=9453 Eligibility for input tax credit requires possession of prescribed tax invoices or debit notes, receipt of the goods or services, actual payment of tax to the government (including via admissible ITC), and filing of required returns. Transitional entitlement exists for inputs held on registration or when an exempt input becomes taxable, subject to time limits and invoice dating rules. Administrative amendments restrict self claimed credit where supplier invoice uploads are missing, and certain categories of supplies are expressly blocked from credit with narrowly defined exceptions and attribution rules for plant and machinery. en-us Sat, 05 Sep 2020 10:33:03 +0530 Sat, 05 Sep 2020 10:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9453 Eligibility for input tax credit requires possession of prescribed tax invoices or debit notes, receipt of the goods or services, actual payment of tax to the government (including via admissible ITC), and filing of required returns. Transitional entitlement exists for inputs held on registration or when an exempt input becomes taxable, subject to time limits and invoice dating rules. Administrative amendments restrict self claimed credit where supplier invoice uploads are missing, and certain categories of supplies are expressly blocked from credit with narrowly defined exceptions and attribution rules for plant and machinery. Articles Goods and Services Tax - GST Sat, 05 Sep 2020 10:33:03 +0530 https://www.taxtmi.com/article/detailed?id=9453