https://www.taxtmi.com/article/detailed?id=9473 A recipient entitled to input tax credit may claim credit on the basis of a tax invoice showing tax paid by a registered supplier and receipt of goods; incorrect tax classification or rate applied by the supplier does not automatically bar the recipient from claiming credit. The department's remedy for excess tax collected lies in recovering from the supplier, while the recipient must meet documentary, payment and return conditions that constitute the statutory burden of proof. en-us Fri, 18 Sep 2020 10:49:21 +0530 Fri, 18 Sep 2020 10:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9473 A recipient entitled to input tax credit may claim credit on the basis of a tax invoice showing tax paid by a registered supplier and receipt of goods; incorrect tax classification or rate applied by the supplier does not automatically bar the recipient from claiming credit. The department's remedy for excess tax collected lies in recovering from the supplier, while the recipient must meet documentary, payment and return conditions that constitute the statutory burden of proof. Articles Goods and Services Tax - GST Fri, 18 Sep 2020 10:49:21 +0530 https://www.taxtmi.com/article/detailed?id=9473