https://www.taxtmi.com/forum/issue?id=117134 Availability of input tax credit for tax paid by an unregistered supplier after the fact depends on invoice based entitlement and statutory time limits under Section 18(2); debit notes are integrated with the underlying invoices and cannot extend ITC beyond the one year limitation. Suppliers who obtain belated registration and pay tax, interest and penalties may issue tax or supplementary invoices enabling recipients to claim ITC only if the invoices fall within the permissible period, but claims for past period credit are contestable and may be barred by provisions precluding credit where tax was recovered under enforcement proceedings. en-us Sat, 03 Apr 2021 20:25:13 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117134 Availability of input tax credit for tax paid by an unregistered supplier after the fact depends on invoice based entitlement and statutory time limits under Section 18(2); debit notes are integrated with the underlying invoices and cannot extend ITC beyond the one year limitation. Suppliers who obtain belated registration and pay tax, interest and penalties may issue tax or supplementary invoices enabling recipients to claim ITC only if the invoices fall within the permissible period, but claims for past period credit are contestable and may be barred by provisions precluding credit where tax was recovered under enforcement proceedings. Discussion-Forum GST Sat, 03 Apr 2021 20:25:13 +0530 https://www.taxtmi.com/forum/issue?id=117134