https://www.taxtmi.com/article/detailed?id=9789 Mere non-reflection of supplier invoices in GSTR-2A does not automatically disqualify a recipient from claiming input tax credit; Section 16(2) prescribes possession of invoice, receipt of supply, tax being charged and paid by the supplier, and filing of returns as core conditions, while Section 42 requires matching, communication of discrepancies and a prescribed procedure before reversal. Rule 36(4) creates a restricted availment window for non-uploaded invoices but ties to Section 43A which is not yet in force. Judicial and policy statements discourage automatic reversal against bona fide recipients and prioritise recovery from suppliers except in narrow exceptional circumstances. en-us Thu, 20 May 2021 12:08:06 +0530 Thu, 20 May 2021 12:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9789 Mere non-reflection of supplier invoices in GSTR-2A does not automatically disqualify a recipient from claiming input tax credit; Section 16(2) prescribes possession of invoice, receipt of supply, tax being charged and paid by the supplier, and filing of returns as core conditions, while Section 42 requires matching, communication of discrepancies and a prescribed procedure before reversal. Rule 36(4) creates a restricted availment window for non-uploaded invoices but ties to Section 43A which is not yet in force. Judicial and policy statements discourage automatic reversal against bona fide recipients and prioritise recovery from suppliers except in narrow exceptional circumstances. Articles Goods and Services Tax - GST Thu, 20 May 2021 12:08:06 +0530 https://www.taxtmi.com/article/detailed?id=9789