https://www.taxtmi.com/forum/issue?id=117466 Whether a recipient may claim input tax credit despite filing GSTR-3B late was debated; contributors argued that payment of tax with interest and late fee should not bar credit where supplier-uploaded invoice details appear in the recipient's automated statement. Practical guidance emphasised that credit eligibility depends on the presence of invoice details in the automated statement at the time of claim, compliance with rule based restrictions and genuineness of invoice and use, and that administrative or judicial challenge may be pursued against time bar limitations and inconsistent departmental circulars. en-us Thu, 02 Sep 2021 10:08:09 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117466 Whether a recipient may claim input tax credit despite filing GSTR-3B late was debated; contributors argued that payment of tax with interest and late fee should not bar credit where supplier-uploaded invoice details appear in the recipient's automated statement. Practical guidance emphasised that credit eligibility depends on the presence of invoice details in the automated statement at the time of claim, compliance with rule based restrictions and genuineness of invoice and use, and that administrative or judicial challenge may be pursued against time bar limitations and inconsistent departmental circulars. Discussion-Forum GST Thu, 02 Sep 2021 10:08:09 +0530 https://www.taxtmi.com/forum/issue?id=117466